Held -  Considering the principles of law as laid down by the Supreme Court in Maruti Suzuki India Limited (supra), when the National Company Law Tribunal, Chennai, had approved the scheme of amalgamation on 12 December 2018, whereby the amalgamation of CFL, Capital First Home Finance Limited and Capital first Securities Limited ("three companies") with the petitioners stood approved, the l.....

Held - From a perusal thereof, it is apparent that a GST Number once assigned has to be taken into consideration and all the orders would have to be posted on the portal on the said number. However, once it has been brought to the knowledge of the Department that the company having erstwhile GST No. has already merged with another company having a distinct GST registration number, there should have been some provis.....

Held - Undisputed facts are that before the three assessment orders were passed, the company MVIL stood merged with the petitioner company and, therefore, the orders in question were passed against a non-existent company. The Hon'ble Supreme Court in the case of Maruti Suzuki India Limited (supra), in a case pertaining to income tax, came to the conclusion that the issuance of notice.....

Held - Section 87 essentially seeks to preserve and identify the transactions which may have occurred between two or more companies which ultimately amalgamate and merge. In order to fix the liabilities that would accrue under the CGST Act and to avoid a contention being raised that the Amalgamating Company and transactions undertaken with it would no longer be subject to tax, the Legislature, ex abundanti cautela, has come to place Section 87.....