TaxTMI 
TaxTMI 
2026 (6) TMI 618
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....India, for respondent No.1. Sri D. Raghavendar Rao, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs appears for respondent Nos.2 to 4. 2. The ground on which challenge to the impugned show cause notice dated 19.07.2023; Order-In-Original dated 29.01.2024 and Summary of the order in FORM GST DRC-07 dated 13.03.2024 is that after amalgamation of the petitioner company pursuant to the sanction granted by the learned National Company Law Tribunal on 04.01.2021, the erstwhile company changed its name to M/s.Andromeda Sales and Distribution Private Limited i.e., the petitioner company and obtained a fresh Certificate of Incorporation on 07.04.2021 and also new GSTIN Registration bearing No.36AAECC0028R1Z1. The i....
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....ncome Tax, New Delhi v. Maruti Suzuki (India) Limited [(2020) 18 SCC 331] in relation to the proceedings for reopening of assessment against a non-existing entity which stood amalgamated in another. However, it is also to be taken note of that the said case had gone to the Apex Court after the learned Delhi High Court had upheld the decision of the Income Tax Appellate Tribunal whereby the assessment made in the name of Suzuki Powertrain India Limited for Assessment Year 2012-13 was held to be nullity since the company had amalgamated with Maruti Suzuki (India) Limited under an approved scheme of amalgamation. Therefore, it is apparent that in the case of Maruti Suzuki (India) Limited also, the parties had availed the statutory forum questi....
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....o the same, its old GST registration was cancelled with effect from 07.02.2023. 8. A perusal of the show cause notice shows that the petitioner was found to have claimed an irregular input tax credit for the period July, 2017 to March, 2018, which was pointed out by the Range Officer vide ASMT-10, dated 13.06.2022 in contravention of Section 16(2) read with Section 41 of the CGST/TSGST Act, 2017 and Section 20 of the IGST Act, 2017. The assessee did not furnish valid reasons or documentary evidence in support of the defence. Therefore, the petitioner was directed to show cause as to why they should not demand the tax, interest and penalty. The petitioner was directed to produce all the evidence upon which they need to rely in support of ....
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....vidence in terms of Circular dated 27.12.2022 vide range office letter dated 18.01.2023, 25.01.2023 and 07.02.2023 but the taxpayer had not submitted any document/reply in that regard. It further appears that no reply to the show cause notice was filed even after lapse of considerable time. Even after opportunities of personal hearing granted to the taxpayer on 16.10.2023, 13.12.2023 and 26.12.2023, they failed to appear before the adjudicating authority. The adjudicating authority, therefore, proceeded to confirm the demand of tax, interest and penalty by the impugned order-in-original dated 29.01.2024. 10. From perusal of the impugned show cause notice and the order-in-original, it appears that even after amalgamation of the petitioner....