JUDGMENT : 

G. S. Kulkarni, J.

1. Rule. Rule made returnable forthwith. By consent of the parties, heard finally.

2. This petition under Article 226 of the Constitution of India is filed praying for the following reliefs:

"(a) this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof be pleased to quash and set aside the impugned Order bearing Reference No. ZD270424057770B dated 26.04.2024 passed by the Respondent No. 3 (Exhibit "A");

(b) this Hon'ble Court be pleased to issue a Writ of Prohibition or a writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting the Respondents by themselves, their subordinate, servants and agents from acting upon or taking any further proceedings in pursuance of and/or in furtherance of the impugned Order bearing Reference No.ZD270424057770B dated 26 April 2024 passed by the Respondent No.3 (Exhibit "A")."

3. The primary contention as urged on behalf of the petitioner is that the impugned order dated 26 April 2024 has been issued in the name of a non-existing entity, namely, Capital First Limited ("CFL"), for such reason, considering the well settled principles of law as laid down in several decisions, and more particularly, in the case of Principal Commissioner of Income Tax, New Delhi Vs. Maruti Suzuki India Limited [2019] 416 ITR 613 (SC), and recently followed by this Court in the case of Vodafone Idea Limited (formerly known as Vodafone Mobile Services Limited) Vs. Union of India & Ors.,  2026 (5) TMI 162., the impugned order would be required to be quashed and set aside.

4. The relevant facts need to be noted: - By an order dated 12 December 2018 passed by the National Company Law Tribunal, Chennai, the scheme of amalgamation of CFL, Capital First Home Finance Ltd. and Capital First Securities Ltd. with the Petitioner came to be approved. Consequent thereto, an application for cancellation of registration of CFL was filed on 21 January 2019 and an order cancelling the registration came to be passed on 14 June 2019.

5. Respondent No.3, however issued a notice dated 4 January 2022 in Form GST ASMT-10 intimating certain discrepancies noticed in the scrutiny of returns of CFL and calling upon explanation in that regard. The Petitioner, in its reply dated 21 February 2022, denied the allegations of discrepancy and specifically informed the Respondents that CFL had already merged with the Petitioner and was no longer in existence.

6. Thereafter, an Intimation/Notice dated 10 February 2023 in Form GST DRC-01A came to be issued, to which the Petitioner submitted a detailed reply in Form DRC-01B on 10 March 2023 reiterating its earlier submissions. Respondent No.3 thereafter issued a notice dated 1 September 2023 in Form GST ADT-01 for conducting audit of books of accounts of CFL for the financial year 2018-19. The Petitioner sought time to submit, the requisite documents. By its email/letter dated 25 September 2023, furnished all documents as called upon by Respondent No.3.

7. On 11 October 2023 and 12 October 2023, Respondent No.3 again requested the Petitioner to furnish the documents for conducting the audit proceedings, despite the Petitioner communicating that the documents were already submitted on 25 September 2023. Further correspondence ensued between the parties, including Respondent No.3 calling upon the Petitioner to furnish the same set of documents as submitted during the audit proceedings for financial year 2017-18.

8. Thereafter, the Petitioner by its communications dated 27 October 2023 and 21 November 2023, reiterated that CFL had amalgamated with the Petitioner and that proceedings were initiated in regard to a non-existing entity which were void and non-est in law. The