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2020 (8) TMI 42 - HC - VAT and Sales TaxAssessment in the name of merged company - Violation of Principles of Natural Justice - service of SCN - SCN was allegedly issued by the 1st respondent proposing to levy tax on turnover of ₹ 31,21,764/- allegedly for inter-State sales effected by MAPL, but the petitioner contends that it did not receive it - Levy of turnover tax - inter-State sales - HELD THAT:- The impugned assessment order has been passed by the 1st respondent on 23.09.2020 with respect to the assessee, MAPL. But, MAPL had been merged with the petitioner, MEPL vide order dt.03.05.2017 of the NCLT, Hyderabad w.e.f. 01.04.2015. This fact had been informed by the petitioner by e-mail dt.26.11.2019 to the 1st respondent enclosing copy of the order of the NCLT - the 1st respondent, who is the Assessing Officer of the MAPL, ought to have dropped further proceedings since the assessee was no longer in existence. Also, there is no date of the show-cause said to have been given to MAPL mentioned in the impugned order, and the petitioner denies having received it and also the reminder notice dt.06.03.2020 mentioned in the impugned order. Thus, there is also a violation of principles of natural justice. The turnover of MAPL, the amalgamated entity ought to be assessed in the name of the petitioner with whom it is merged. The assessment of the petitioner is admittedly alive before the 2nd respondent - the impugned Assessment Order passed by the 1st respondent in respect of MAPL is set aside - the 2nd respondent, who is the assessing authority of petitioner with whom MAPL has been merged is permitted to issue a show-cause notice to the petitioner in respect of turnover of the MAPL for the period April, 2015 to March, 2016 - petition allowed.
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