Assessment Orders Under GST Section 73(9) Quashed as Target Company Ceased to Exist After Merger

The HC quashed three assessment orders issued under Section 73(9) of the GST Act against MVIL, as they were passed after MVIL had already merged with the petitioner company and ceased to exist. Following the Supreme Court's precedent in Maruti Suzuki India Limited and Delhi High Court's ruling in HCL Infosystems Ltd., the court held that proceedings against a non-existent entity are fundamentally invalid. The court determined that Section 87 of the GST Act does not permit continuation of proceedings against an entity that has legally ceased to exist due to merger. The assessment orders dated 29.11.2023, 27.04.2024, and 26.08.2024 were accordingly set aside. .....

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