9911796707
TMI Blog2017 (11) TMI 1522X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original, which was with reference to the show cause notices dated 04.6.1993 and 03.6.1993, claiming service tax and other charges for the period November 1992 as well as December 1992 and January 1993 respectively. By the order dated 31.3.2005, the second respondent confirmed the demand in the show cause notices and directed payment of Rs. 91,74,660/- and imposed a penalty of Rs. 25 lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the fact that the Official Liquidator has been appointed as the Provisional Liquidator of the company and that the assets vest with the Official Liquidator. This was followed by a further reply dated 14.7.2014, which appears to be a little more elaborate referring to the order passed by the Company Court approving the Scheme of Arrangement. 6. Subsequently, the first respondent issued a not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge of a show cause notice. The contentions raised by the petitioner are that the effective date as per the orders of the Company Court approving the Scheme of Arrangement is 01.4.1999 and as on the said date, the amounts are not due and payable. 8. On the other hand, the learned Senior Standing Counsel for the respondents would submit that the petitioner company, being the successor, is liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to quash the impugned show cause notice cannot be granted, as it is premature. 10. In the light of the above discussions, the writ petition is dismissed as premature with a direction to the first respondent to consider the petitioner's reply dated 10.11.2017 as well as the earlier replies dated 23.6.2014, 14.7.2014 and 28.8.2017, afford an opportunity of personal hearing to the authorized ..... X X X X Extracts X X X X X X X X Extracts X X X X
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