9911796707
TMI Blog2019 (8) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent in all these six writ petitions are before this Court. 2. With consent of learned counsel on both sides, main writ petitions are taken up, heard out and are being disposed of. 3. This Court is informed without any disputation or disagreement that all these six writ petitions arise out of a common factual matrix and more importantly, this Court is informed that the central theme / core issue in all these six writ petitions is one and the same. 4. Short facts shorn of micro details / particulars are that a Private Limited company, which went by the name 'Sudirman Paper Private Limited' (hereinafter 'Transferor company' for the sake of brevity and clarity) was amalgamated with another company, which goes by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :33043043396/2012-2013 TNVAT 5. W.P.No.3958 of 2019 04.01.2019 2010-2011 TIN No:33043043396/2010-2011 TNVAT 6. W.P.No.3960 of 2019 04.01.2019 2011-2012 TIN No:33043043396/2011-2012 TNVAT 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)' is being referred to as 'TNVAT Act' and 'Central Sales Tax Act, 1956' is being referred to as 'CST Act', likewise 'tax' under the two statutes are being referred to as 'TNVAT' and 'CST', both for the sake of brevity. 6. The aforesaid six revised assessment orders have been assailed in these six writ petitions and therefore, the aforesaid six revised assessment orders shall hereinafter be referred to as 'imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up to the month of October 2012, therefore, the writ petitioner cannot now be heard to contend that the revisional notices and impugned orders have been sent to / made in the name of dissolved Transferor company. 11. This Court has carefully considered the submissions made on both sides. The submission made by learned Revenue counsel cannot be put against the writ petitioner for the simple reason that order of amalgamation itself came to be made only on 20.09.2012 though it took effect from 01.04.2011. Until the order of amalgamation is made and until the scheme of amalgamation is approved by this Court i.e., the Company Court in Madras High Court, the Transferor company could have filed returns and paid taxes in its name only. It is signi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Private Limited. b) The Transferee entity namely Sripathi Papers and Boards Private Limited shall file their reply / objections to the aforesaid revisional notices / show cause notices within four (4) weeks from the date of receipt of a copy of this order. c) The respondent herein or the jurisdictional Assessing Officer as the case may be shall complete the exercise of revising assessment and passing revised assessment orders on the basis of replies / objections and in the aforesaid manner within 12 weeks therefrom. d) Though obvious, it is made clear that the revised assessment orders which are being redone shall be done on the merits of the replies / objections of writ petitioner to the revisional notices and in accordance with law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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