Introduction

The dispute arose from GST proceedings initiated against Vodafone Mobile Services Limited (VMSL), which had already ceased to exist following its amalgamation with Vodafone Idea Limited under a scheme approved by the National Company Law Tribunal (NCLT). After the merger, VMSL stood dissolved and all its assets, liabilities and statutory obligations vested in Vodafone Idea Limited.

Before initiation of GST proceedings, the petitioner had informed the GST authorities about the amalgamation and had also amended the GST registration records to reflect the merger. Despite having complete knowledge of the amalgamation, the Directorate General of GST Intelligence (DGGI) issued a Show Cause Notice dated 1 August 2024 under Section 74 of the CGST Act in the name of VMSL alleging wrongful availment of Input Tax Credit in relation to a slump sale of telecom tower infrastructure undertaken in 2017. An adjudication order confirming a GST demand of approximately ₹363 crore, together with interest and penalty, was thereafter passed in the name of the dissolved company.