Court: GSTAT Chennai Date of Order: 2018-03-15

The present set of appeals have been filed against the impugned Order-in-Appeal Nos.103 to 123/2016 (STA-I) dt. 22.2.2016 passed by the Commissioner of Service Tax (Appeals-I) Chennai. In the said OIA, the Commissioner (Appeals) has disposed of a batch of 21 appeals filed before him against various orders-in-original covering the period September 2009 to March 2012. 

Court: High Court of Andhra Pradesh

The petitioner is a public limited company incorporated under the provisions of the Companies Act, 1956, having a factory at Erode involved in the manufacture of sugar. Originally, there was a company by name M/s.Ponni Sugars & Chemicals Limited, incorporated in the year 1982, owned the sugar factory at Erode. The said M/s.Ponni Sugars & Chemicals Limited also set up a new factory in the State of Orissa. Subsequently, the factory at Erode was declared as a sick industrial company and with a view to protect the same, a Scheme of Arrangement was conceived. According to the said Scheme of Arrangement, the factory at Orissa would be owned and run by M/s.Ponni Sugars & Chemicals Limited and the Erode undertaking would be transferred to the petitioner. The Scheme of Arrangement sanctioned by this Court in C.P.Nos. 118 and 119 of 2000, by order dated 10.9.2001, provides for an effective date as 01.4.1999.