Supreme Court quashes ₹363cr GST demand against merged VMSL

Business Sep 07, 2026

The Supreme Court just threw out a ₹363 crore GST demand against Vodafone Mobile Services Ltd (VMSL), pointing out that you can't tax a company that's already merged and doesn't exist.

This all started after VMSL's 13 November 2017 agreement to sell its telecom tower business as a slump sale, but the tax department still tried to send them a huge bill, years later.

Judges: tax notices invalid for VMSL

The court made it clear: if a company is gone because of a merger, you can't go after it for taxes.

The judges said the tax department didn't have the right to issue notices to VMSL after its merger, echoing an earlier Maruti Suzuki case.

So, for anyone following big business mergers or tax drama, this sets a strong rule: no chasing ghosts for old dues.