The petitioner challenged a show cause notice and final order issued in the name of a company that had ceased to exist due to an approved scheme of amalgamation. The factual background showed that the amalgamation was approved by the NCLT, and the authorities were duly informed. Despite this, GST proceedings were initiated and concluded in the name of the amalgamating company.

The Court held that once an entity ceases to exist in law, any proceedings initiated or continued in its name are void and unenforceable. Since the department was aware of the amalgamation, issuance of notices and orders in the name of the amalgamating company was impermissible. The impugned show cause notice and final order were quashed.