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LARSEN AND TOUBRO LIMITED vs. COMMISSIONER OF CGST & CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
G. Natarajan
Res. Counsel
Sai Srujan Tayi

Petitioner / Applicant

LARSEN AND TOUBRO LIMITED
Respondent COMMISSIONER OF CGST & CENTRAL EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 17, 2025
Order No.

W. P. Nos. 23194 and 23200 of 2021 and W. M. P. No. 24499 of 2021

Citation

2025(4) TAXREPLY 13197
Original Order
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ORDER

COMMON ORDER The short question that arises for consideration is whether it is permissible for the respondent authority to issue a show cause notice in the name of a company which stood amalgamated and proceed to complete the adjudication, in the name of the amalgamated/non-existent company. 2. It is submitted by the learned counsel for the petitioner that L&T Shipbuilding Limited has merged with L&T Limited. Factum of above amalgamation was within the knowledge of the respondent authority even before the show cause notice dated 24.09.2020 came to be passed, as would be evident from a reading of show cause notice which records, factum of amalgamation, while extracting the statement of the senior DGM of the petitioner. The relevant portion is extracted here under: “SHOW CAUSE NOTICE No. 06/2020 (C) ..... 5. Shri Shantanu Majumder, Senior DGM (Finance and Accounts) of M/s. L&T Ship building Limited, in his statement dated 02/09/2020, interalia sta....

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