could have been filed by an entity which was in
existence and not by an entity which was non-existent and
imaginary one inasmuch ... signed and submitted the
application on behalf of the 'non-existent entity' to be
incorporated in future.
16. Another interesting aspect
could have been filed by an entity which was in
existence and not by an entity which was non-existent and
imaginary one inasmuch ... signed and submitted the
application on behalf of the 'non-existent entity' to be
incorporated in future.
16. Another interesting aspect
could have been filed by an entity which was in
existence and not by an entity which was non-existent and
imaginary one inasmuch ... signed and submitted the
application on behalf of the 'non-existent entity' to be
incorporated in future.
16. Another interesting aspect
could have been filed by an entity which was in
existence and not by an entity which was non-existent and
imaginary one inasmuch ... signed and submitted the
application on behalf of the 'non-existent entity' to be
incorporated in future.
16. Another interesting aspect
aforesaid M/s.Rajshri
Packagers Limited ceased to exist and became non-existing entity /
company having been amalgamated with the petitioner-company
herein, who intimated ... assessment order
which was also issued in the name of a non-existent entity,
would be invalid.
16. By its decision dated 6 April
such,
he submits that a notice having been issued on a non-
existent entity, the same cannot be proceeded with ... initiate the
impugned proceedings by issuance of notice against a non-existing
entity.
5. Insofar as the contention urged by the learned counsel
short) on
the ground that Green Finch was a non-existent entity and
accordingly, the input tax credit availed by the Company ... noticed that Green Finch, so also its suppliers
were non-existent entities and in the course of such
investigation, summons were issued to the Directors
Enterprises, 5th Cross, Subhash
Nagara, Mandya". This appears to be non-existing entity. The
address is near the office of Vishalaraghu, Chairman, KSBC
which ... created fake bills showing fictitious amounts in
the name of non-existing entities and their associates. Accused
1 to 3 withdrew lakhs of rupees
therefore submitted
that since the petitioner - company was a non-existing entity /
person as on the date of issuance of the show cause notice ... applicable in
such a case. The framing of assessment against a non-
existing entity/person goes to the root of the matter which
periods on the ground that notices
have been issued to a non-existent entity, viz., M/s.
Trelleborg Sealing Solutions (India) Private Limited ... issued to (page 37)
TSSIPL (non-existent
entity)
8. It is submitted that despite the intimation of
amalgamation of the Company having been made
