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GST Proceedings Against a Non-Existent Company: Bombay High Court Reaffirms the Limits of Tax Jurisdiction

2026-07-14

Introduction Corporate amalgamations often transfer tax liabilities to the successor entity. But can GST authorities continue proceedings in the name of a company that has legally ceased to exist? The Bombay High Court addressed this question in Kanakia Spaces Realty Private Limited v. Union of India, Writ Petition No. 2586 of 2026 vide order dated…

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