LARSEN AND TOUBRO LTD. v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Sanjeev Prakash Sharma, Chief Justice & Sangeeta Sharma, Justice
LARSEN AND TOUBRO LTD.
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 17163/2024 CONNECTED WITH D.B. CIVIL WRIT PETITION No. 18610/2024 & D.B. CIVIL WRIT PETITION No. 18612/2024 dated 13.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 28, 29 & 75
Decision : In favour of assessee
Orders in name of non-existent amalgamated entity LTHE despite merger info furnished to GST authorities – Petitioner unable to appeal due to jurisdictional defect – Relied on Supreme Court judgment holding orders against non-existent entities null – Department contended GSTIN unchanged without cancellation under Section 29 – Held: Petitions disposed – GST registration of non-existent amalgamated entity deemed cancelled upon merger info receipt – Orders to be re-uploaded on petitioner new GSTIN within one month – Petitioner free to pursue remedies, limitation saved under Section 75(3).
Represented By:
Counsel for the Petitioner: Prakash Shah, Senior Advocate assisted by H.V. Nandwana, Mihir Mehta & Y.V. Nandwana
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