9911796707
TMI Blog2025 (1) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... ears for respondent Nos. 1 to 4. 2. This petition filed under Article 226 of the Constitution of India takes exception to Order-in-Original (O.I.O.) No. 6/2022-23, dated 24.03.2023. 3. The brief facts as projected by petitioner and necessary for adjudication of this matter are that the name of the petitioner M/s. Open Text Technologies Pvt. Ltd., was previously M/s. Vignette Software Development India Private Ltd.,. Pursuant to an application preferred seeking change of name of the Company, the office of Registrar of Companies issued the certificate dated 22.04.2010. The relevant portion of which reads as under:- "In the matter of M/s. VIGNETTE SOFTWARE DEVELOPMENT INDIA PRIVATE LIMITED. I hereby certify that VIGNETTE SOFTWARE DEVELOP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ook various other legal grounds including the ground that the petitioner falls within the Special Economic Zone (S.E.Z). It is requested to drop the proceedings. 5. After hearing the petitioner, the impugned O.I.O. dated 24.03.2023 was passed. 6. Criticizing the said O.I.O., learned counsel for the petitioner submits that the findings given in the said order are erroneous in nature. The petitioner-Company being a unit in the S.E. Zone is exempted from payment of tax. Reliance is placed on certain provisions of the Special Economic Zones Act, 2005 (for short "the Act 2005"). Apart from this, it is urged that the principal reason for not accepting the change of name of the Company is that the Assessee failed to furnish the original document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20.11.2021. In the initial paragraphs itself, the petitioner pointed out that the name of Vignettee Software Development India Pvt., Ltd., changed as M/s. Open Text Technologies Pvt. Ltd. It is also mentioned that it is functioning in Special Economic Zone unit in Raheza Mindspace Park, Hyderabad. In para No. 21 of the impugned order, the stand of the petitioner regarding change of name of Company is not accepted mainly on the ground that original certificate issued by Registrar of Companies was not produced by the petitioner. 11. A plain reading of para 20 of the impugned order shows that the petitioner submitted copy of relevant certificate issued by the competent authority showing the change of name of the company. The said certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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