2025 (3) TMI 612

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....I., Abrar Ahmad, Ankur Agarwal, S.C. ORDER 1. This petition has been filed by the petitioner aggrieved of the orders dated 29.11.2023, 27.04.2024 and 26.08.2024 passed by respondent no. 2 under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') for the financial years 2017-18, 2018-19 and 2019-20 respectively issued in the name of Max Ventures and Industries ....

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....ever, in January 2025, the petitioner received a call indicating pending tax demand in relation to MVIL. 4. Submissions have been made that once MVIL had merged with the petitioner company by order dated 21.07.2023 passed by the NCLT, the existence of the said company came to an end and as the orders impugned have been passed against a non-existent entity, the same are liable to be quashed and ....

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....s made by counsel for the parties and have perused the material available on record. 7. Undisputed facts are that before the three assessment orders were passed, the company MVIL stood merged with the petitioner company and, therefore, the orders in question were passed against a non-existent company. The Hon'ble Supreme Court in the case of Maruti Suzuki India Limited (supra), in a case pe....