https://www.taxtmi.com/caselaws?id=397099 An assessment made in the name of a dealer that had already ceased to exist on amalgamation could not be sustained, because proceedings must be taken in the name of the amalgamated entity to which the business stands transferred. The order was also vitiated where it did not disclose the date or service of the show-cause notice, since that denied a fair opportunity and breached natural justice. In fresh proceedings before the competent authority, the assessee could raise all available objections, including limitation, and support them with material. The assessment was set aside and the matter left to be reconsidered afresh in accordance with law. en-us Thu, 30 Jul 2020 00:00:00 +0530 Tue, 04 Aug 2020 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397099 An assessment made in the name of a dealer that had already ceased to exist on amalgamation could not be sustained, because proceedings must be taken in the name of the amalgamated entity to which the business stands transferred. The order was also vitiated where it did not disclose the date or service of the show-cause notice, since that denied a fair opportunity and breached natural justice. In fresh proceedings before the competent authority, the assessee could raise all available objections, including limitation, and support them with material. The assessment was set aside and the matter left to be reconsidered afresh in accordance with law. Case-Laws VAT and Sales Tax Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397099