Full order of m sunder j Nos.23194 & 23200 of 2021and W.M.P.No.24499 of 2021 M.SUNDAR, J.,

1. Nos.23194 & 23200 of 2021and

W.M.P.No.24499 of 2021

M.SUNDAR, J.,

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/177/2020ADJN 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. 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.

4. Learned counsel for writ petitioner submits that the issue of SCN and culmination of the same in the impugned order in the name of amalgamating company is ex facie illegal and liable to be set aside. As issue of notice i.e., SCN and assessment qua a non-existent entity (albeit a juristic person) is a jurisdictional error warranting interference in writ jurisdiction is learned counsel’s say.
5. Prima Facie case made out. Issue limited notice regarding admission on above point.
6. A.P.Srinivas, learned Senior standing counsel for Income Tax accepts notice on behalf of sole respondent, requests for time to get instructions and revert to this Court. Request acceded to.
7. To be noted, learned Revenue counsel accepts limited notice regarding admission alluded to supra.
8. As the learned Revenue counsel requests time, there shall be an order of interim stay in the captioned W.M.P.No.24499 of 2021 (as prayed for) till the next listing.

M.SUNDAR, J

mk

9. List under the cause list caption ‘NOTICE REGARDING

ADMISSION’ on 15.11.2021.

01.11.2021

mk

W.P.Nos.23194 & 23200 of 2021 and

W.M.P.No.24499 of 2021