HC stays SCN issued post Amalgamation in the Name of Amalgamating Company

Larsen and Toubro Limited Vs Commissioner of CGST (Madras High Court)

In the captioned two main writ petitions, a ‘show cause notice’ [hereinafter ‘SCN’ for the sake of convenience and clarity] dated 24.09.2020 bearing reference F. No. GEXCOM/ADJN/ST/ COM/177/2020-ADJN pertaining to service tax and an order dated 29.06.2021 bearing reference C.No. V/15/63/2020-CS (Adj) in which SCN culminated have been assailed.

2. Mr.G.Natarajan, learned counsel for sole writ petit

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