HCL Infosystems Ltd. Vs Commissioner of State Tax
Date: November 20, 2024
Subject Matter
Amalgamating company cannot be subject to legal proceedings once it ceases to exist post-merger
Summary
In the case of HCL Infosystems Ltd. v. Commissioner of State Tax & Anr, the Delhi High Court addressed the issue of whether a Show Cause Notice (SCN) and a final order could be issued against an amalgamating company post-merger. The court quashed…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This writ petition impugns the Show Cause Notice 1 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 2 and raising a demand in the name of “Digilife Distribution and Marketing Services Limited”. 2. From the disclosures which are made on the writ pe…