2026-VIL-215-RAJ
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SGST High Court Cases

GST – Validity of Adjudication Order passed in the name of non-existent entity, Merger of entities - Sections 28 and 29 of the CGST Act, 2017 – Petitioner had a Hydrocarbon Division as a separate company, which was amalgamated with the petitioner and the information relating to the same was also provided to the GST Authorities - Respondent authorities passed impugned orders in the name of the non-existent - Whether the orders passed in the name of the non-existent entity are valid – HELD - 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 provision in the GST Act for an automatic cancellation of the earlier GST Number, as it is a settled law that an order cannot be passed in the name of non-existent entity - The entity having lost its existence, after the same having merged with the petitioner company, the GST Number assigned to the non-existent entity, would deemed to have been cancelled from the date of amalgamation - The moment an information is received to the Department relating to a particular company having become non-existent and having merged with another company, the GST Number of the new company would become operational and the earlier GST Number would be deemed to have been cancelled. At the same time, if there are any demands relating to the earlier GST Number, the same can always be uploaded on the new GST Number and the new company would have to deal with all such demands in accordance with law - The authorities are directed to upload the orders on the new GST number of the petitioner and the petitioner to avail all the remedies available in law in relation to the concerned orders - The writ petitions are disposed of
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