Allahabad HC quashes SCN Issued in Name of Pre Merged Entity

The Allahabad High Court quashed a show cause notice issued to RedBus India Pvt. Ltd. after its merger with MakeMyTrip India Pvt. Ltd., effective 1 February 2026. The petitioner had already informed the Department of the merger in its response to an earlier Section 73 notice. Despite this, a fresh notice dated 3 August 2026 was issued in the name of the erstwhile entity. The Court agreed that the notice ought to have been issued in the name of the amalgamated company and set it aside, while preserving the Department's liberty to proceed in accordance with law.