TMI Blog2019 (8) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... fered with. HELD THAT:- The submission made by learned Revenue counsel cannot be put against the writ petitioner for the simple reason that order of amalgamation itself came to be made only on 20.09.2012 though it took effect from 01.04.2011. Until the order of amalgamation is made and until the scheme of amalgamation is approved by this Court i.e., the Company Court in Madras High Court, the Transferor company could have filed returns and paid taxes in its name only. It is significant to note that even according to the counter affidavit filed by the Revenue, it has been stated with clarity and specificity that returns were filed and taxes were paid by the Transferor company up to October 2012. To be noted, date of order of amalgamation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticulars are that a Private Limited company, which went by the name 'Sudirman Paper Private Limited' (hereinafter 'Transferor company' for the sake of brevity and clarity) was amalgamated with another company, which goes by the name 'Sripathi Paper and Boards Private Limited' (hereinafter 'Transferee company' for the sake of brevity and clarity) that Transferor and Transferee companies were amalgamated vide order dated 20.09.2012 made by Company Court in Madras High Court in Company Petition Nos.140 141 of 2012, that the amalgamation vide the order and scheme of amalgamation as approved by the High Court took retrospective effect on and from 01.04.2011, that this factum of amalgamation of Transferor and Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.08.2018 2012-2013 CST 884684/2012-2013 CST 4. W.P.No.3956 of 2019 28.12.2018 2012-2013 TIN No:33043043396/2012-2013 TNVAT 5. W.P.No.3958 of 2019 04.01.2019 2010-2011 TIN No:33043043396/2010-2011 TNVAT 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, the sheetanchor submission of learned counsel for writ petitioner is that the impugned orders, which are revised assessment orders under respective statutes i.e., TNVAT Act and CST Act have been made by putting the dissolved Transferor company on notice i.e., revisional notices and the impugned orders themselves have been made in the name of the dissolved Transferor company (though factum of amalgamation has been informed to Department) and therefore, the same are liable to be interfered with in these writ petitions on hand. 10. In response to the aforesaid sheetanchor submission of the learned counsel for writ petitioner, learned Revenue counsel, adverting to the counter affidavit, submitted that the Transferor compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity. 13. Learned counsel for writ petitioner, very fairly submitted that the impugned orders or in other words, each of the impugned order, shall be treated as revisional notices or in other words, show cause notices prior to revised assessment. This makes the task of resolving the lis simple and removes it of the complexities. 14. In the light of the narrative thus far, the following order is passed: a) Impugned orders bearing reference CST 884684/2011-2012 dated 30.08.2018, CST 884684/2010- 2011 dated 30.08.2018, CST 884684/2012-2013 dated 31.08.2018, TIN No:33043043396/2012-2013 dated 28.12.2018, TIN No:33043043396/2010-2011 dated 04.01.2019, TIN No:33043043396/2011-2012 dated 04.01.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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