Vodafone Idea Ltd. Vs Union of India (Bombay High Court)
Date: April 28, 2026
Subject Matter
Assessment Order Against Non-Existent Entity Post-Merger Is Void Ab Initio Under CGST Act
Summary
The Petition is allowed , setting aside the impugned order dated 29.1.2025. The High Court held that assessment proceedings initiated and orders passed against an entity that has ceased to exist due to a scheme of amalgamation are void ab initio , ev…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. This Petition under Article 226 of the Constitution of India is filed praying for the following substantive:- “(a) For a Writ of certiorari or a writ, direction or after in the nature of certiorari or any other appropriate writ, direction or rotor under Article 226 of the Constitution of India calling for the records of the said impugned Orde…