Case Law Details
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 petitioner, notwithstanding very many averments and grounds raised in writ affidavit submits in the Admission Board at this prima facie stage that sheet anchor ground of attack qua SCN and consequent order is, they have been issued/made in the name of amalgamating company post amalgamation though the factum of amalgamation and relevant date of amalgamation have been communicated to respondent both prior to SCN and in response communication i.e., reply to SCN.
3. As already alluded to supra, the impugned SCN is dated 24.09.2020, but the relevant date qua amalgamation is prior to that i.e., 18.05.2020 is writ petitioner counsel’s say. Prior to impugned SCN on 02.09.2020, when the writ petitioner Company’s Senior Deputy General Manager (Finance and Accounts) gave a statement, made it clear that the noticee (amalgamating company) which was 100% subsidiary of amalgamated company has been merged with the amalgamated company. This has been reiterated in 06.05.2021 reply to SCN is learned counsel’s further say. Notwithstanding this position, the respondent has proceeded with further proceedings qua impugned SCN and main impugned order dated 29.06.2021 again in the name of amalgamating company which ceased to exist on and from 18.05.2020. To be noted, L&T Shipbuilding Limited is the amalgamating company and writ petitioner herein Larsen and Toubro Limited is the amalgamated company and as already alluded to supra, the relevant date is 18.05.2020.
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