2018 (1) TMI 1662

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....: 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 i....

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....is 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 an....