https://www.taxtmi.com/caselaws?id=423584 The court held that the transferor company lost its identity post amalgamation, and the liabilities had to be borne by the appellant. The court emphasized the importance of following proper procedures to contest assessments and pay lawful taxes. The matter was remanded to the lower authorities for fresh consideration, with the writ appeal allowed and previous orders set aside. The appellant was directed to file a substitution petition within 10 days and provide necessary documents for assessment. Failure to comply would lead to dismissal of the appeal. No costs were awarded, and urgent copies of the order were to be provided to the parties. en-us Tue, 07 Jun 2022 00:00:00 +0530 Fri, 10 Jun 2022 08:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423584 The court held that the transferor company lost its identity post amalgamation, and the liabilities had to be borne by the appellant. The court emphasized the importance of following proper procedures to contest assessments and pay lawful taxes. The matter was remanded to the lower authorities for fresh consideration, with the writ appeal allowed and previous orders set aside. The appellant was directed to file a substitution petition within 10 days and provide necessary documents for assessment. Failure to comply would lead to dismissal of the appeal. No costs were awarded, and urgent copies of the order were to be provided to the parties. Case-Laws VAT and Sales Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423584