Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case HCL Infosystems Ltd. v. Commissioner of State Tax & anr [W.P.(C) 7391/2024 dated November 21, 2024] quashed the show cause notice and the final order issued in the name of Amalgamating Company post-merger because they were against Section 87 of the Central Goods and Services Tax Act ("the CGST Act") and 160 of the CGST Act. The court held that the preceding cannot be brought to a merged entity and it is a substantive error that cannot be cured.
Citation :
W.P.(C) 7391/2024 dated November 21, 2024
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