proceedings - AnpTaxCorp

2 Similar Proceedings for same Period not Permissible under CGST/SGAT Act: Gauhati High Court

3 March 20243 March 2024 by Adv Aditya Narayan

Gauhati HC Ruling: Conducting 2 Similar Proceedings for a same period not permissible under section 6 of CGST/SGST Act In a recent ruling, the Gauhati High Court, in case of Mohan Singh vs UOI [WP(C)/7975/2018], has emphasized that conducting two …

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Active PAN not a Ground for Proceedings Against Amalgamated Company: Uttarakhand HC (Dt. 22.09.23)

3 October 20232 October 2023 by Adv Aditya Narayan

Active PAN not a Ground for Proceedings against Amalgamated Company: The true effect and character of the amalgamation largely depends on the terms of the scheme of merger. But there cannot be any doubt that, when two companies amalgamate and …

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