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HCL INFOSYSTEMS LTD. vs. COMMISSIONER OF STATE TAX & ANR.
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Puneet Agrawal
Yuvraj Singh
Prem Kandpal
Res. Counsel
Rajeev Aggarwal
Shubham Goel
Mayank Kamra

Petitioner / Applicant

HCL INFOSYSTEMS LTD.

Respondent COMMISSIONER OF STATE TAX & ANR.
Court Delhi High Court
State

Delhi

Date Nov 21, 2024
Order No.

W. P. (C) 7391/2024 & CM APPL. 30899/2024 (Interim Relief)

Citation

2024(11) TAXREPLY 11690

Original Order
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ORDER

JUDGMENT YASHWANT VARMA, J. (ORAL) 1. This writ petition impugns the Show Cause Notice [SCN] dated 03 December 2023 as also a final order dated 27 April 2024 purporting to be under Section 73 of the Central Goods and Services Tax Act, 2017 [CGST Act] and raising a demand in the name of “Digilife Distribution and Marketing Services Limited”. 2. From the disclosures which are made on the writ petition, we gather that a Scheme of Arrangement [Scheme] was formulated between Digilife Distribution and Marketing Services Limited and the petitioner/HCL Infosystems Limited. For the sake of brevity, we would hereinafter refer to Digilife Distribution and Marketing Services Limited as the “Amalgamating Company” and the petitioner/HCL Infosystems Limited as the “Amalgamated Company”. 3. The Scheme ultimately came to be approved by the National Company Law Tribunal [NCLT] in term of its order of 10 August....

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