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TMI Blog2018 (1) TMI 1662X X X X Extracts X X X X X X X X Extracts X X X X ..... Smt. Dr. Divya K.J. ORDER SHRI S. RIFAUR RAHMAN, A.M.: Both these Stay Applications are filed by the assessee seeking stay of recovery of outstanding demand of Rs. 1,25,76,982/- for AY 2015-16 and Rs. 2,30,49,835/- for AY 2016-17 respectively. 2. In the S.As., the assessee stated that despite of the unfavourable order of the Andhra Pradesh High Court and the jurisdictional Tribunal on the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a trite law that on amalgamation, the amalgamating company ceases to exist in the eyes of law and thus, the order passed in the name of the company which had been amalgamated with the another company will be null and void. Reliance in this regard is placed on Hon'ble Delhi High Court judgment in the case of Spice Entertainment Vs. Commissioner of Service Tax dated August 3, 2011 (ITA 475 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee considering the fact that the Hon'ble High Court has given stay of recovery for the earlier years and also considering the fact that the assessment order was passed in the name of non-existing company, the assessment order itself may not survive depending upon the facts on record. We cannot pass on any order without hearing the main appeal. Therefore, we are inclined to grant temporary st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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