Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
The revenue authorities were aware of the amalgamation of AOK In-house Factoring Services Private Limited with 3i Infotech BPO Limited. The assessing officer passed the assessment order against the non-existent company, which had been delisted and amalgamated with the assessee company. An assessment order passed in the name of a non-existent entity is a nullity and has no legal consequence. Following the judgment in Spice Entertainment Ltd [2011 (8) TMI 544 - Delhi High Court], the assessment order is liable to be quashed. The assessee's appeal is allowed, and the Appellate Tribunal quashed the assessment order as it was passed against a non-existent entity.
The revenue authorities were aware of the amalgamation of AOK In-house Factoring Services Private Limited with 3i Infotech BPO Limited. The assessing officer passed the assessment order against the non-existent company, which had been delisted and amalgamated with the assessee company. An assessment order passed in the name of a non-existent entity is a nullity and has no legal consequence. Following the judgment in Spice Entertainment Ltd [2011 (8) TMI 544 - Delhi High Court], the assessment order is liable to be quashed. The assessee's appeal is allowed, and the Appellate Tribunal quashed the assessment order as it was passed against a non-existent entity.
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