Case Laws, GST

Case Name : Trelleborg India (P.) Ltd. V/s State of Karnataka (HIGH COURT OF KARNATAKA)

Case Name : Trelleborg India (P.) Ltd. V/s State of Karnataka (HIGH COURT OF KARNATAKA) : ORDER DATE : 02-07-2024 In the case of Trelleborg India Pvt. Ltd. vs. State of Karnataka, the Karnataka High Court addressed the issue of whether GST proceedings could continue against a company that ceased to exist due to an approved Scheme of Amalgamation. Here’s a simplified explanation with elaboration: Background: Trelleborg Sealing Solutions (India) Pvt. Ltd. (TSSIPL) was amalgamated as per the Scheme of Amalgamation approved by the...

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