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TMI Blog2025 (5) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... i/b Lumiere Law Partners. For the Respondents: Adv. Siddharth S. Chandrashekhar i/b Adv. Suman Kumar Das. P.C. 1. Heard learned counsel for the parties. 2. Rule. Rule is made returnable immediately at the request of and with the consent of learned counsels for the parties and heard finally. 3. This Petition challenges Order-in-Original dated 28.07.2022 ("Impugned Order") along with Recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to correspondence by which the scheme of amalgamation was informed to the Respondents and also the Transferor Entity applied for surrender of its service tax registration. In this regard, he specifically drew our attention to surrender application dated 19.09.2013 and letter dated 01.01.2014. 5. The Ld Counsel for the Petitioner submitted that the Petitioner was never served with the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entity continuing the business of the Transferor Entity could have pursued the proceeding initiated against the amalgamating or Transferor Entity. He further submits that the Petitioner ought to have filed an appeal against the Impugned Order before the CESTAT before filing a Writ Petition before this Court. 8. In rejoinder, the Learned Counsel for the Petitioner submits that once the proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment Unit, Mumbai, [WP No. 3617 of 2024 & 2476 of 2024 decided on 27th November, 2024]. We also find that the Transferor Entity had duly informed the Respondents about the amalgamation and had also surrendered its service tax registration in 2013 itself. Despite this, a show cause notice and the Impugned Orders came to be issued in the name of the Transferor Entity in the year 2021 and 2022 respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-existing company or entity despite the Respondents' knowledge of its non-existence. We have not examined or commented on the merits of the matter. 12. Rule is made absolute in the above terms and the Writ Petition is also disposed of in terms thereof. However, there shall be no order as to costs. 13. All concerned to act on an authenticated copy of this order. 14. This order will be di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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