Metenere Ltd. Vs. Union Of India

Last updated: 28 December 2020

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Quick Summary

This case involves M/S Metenere Ltd. challenging GST orders from January 2020, including an appellate order dismissing their appeal. As the GST Tribunal is not yet constituted, Metenere Ltd. filed a writ petition. The company, which manufactures lead ingots, had its premises visited by the Anti Evasion Department of GST in January 2018 for record verification.

Court :
Allahabad High Court

Brief :
Heard Sri A.P. Mathur, counsel for the petitioner, Sri B.K.S. Raghuvansi, counsel for the respondents and perused the record.

Citation :
WRIT TAX No. - 360 of 2020

Allahabad High Court
M/S Metenere Ltd. vs Union Of India And Another on 17 December, 2020
Bench: Pankaj Bhatia

HIGH COURT OF JUDICATURE AT ALLAHABAD

Reserved.
Court No. - 38

Case :- WRIT TAX No. - 360 of 2020

Petitioner :- M/S Metenere Ltd.
Respondent :- Union Of India And Another
Counsel for Petitioner :- Anil Prakash Mathur
Counsel for Respondent :- A.S.G.I.,B.K.Singh Raghuvanshi,Krishna Ji Shukla

Hon'ble Pankaj Bhatia,J.

1. Heard Sri A.P. Mathur, counsel for the petitioner, Sri B.K.S. Raghuvansi, counsel for the respondents and perused the record.

2. Petitioner has filed the present writ petition challenging the order passed by the Additional Commissioner GST, Gautam Buddh Nagar being the order dated 27.1.2020 as well as the Appellate Order dated 15.1.2020, whereby the appeal filed by the petitioner has been dismissed. As theTribunal as provided for under the GST Act has not been constituted and in absence thereof the party cannot be left remediless as such the present petition has been filed.

3. By means of the order dated 1.12.2020, the hearing was concluded and liberty was granted to the parties to file their written arguments on or before 10.12.2020.Although the petitioner has filed written arguments, no written arguments have been filed by the respondents.

4. Facts, in brief, are that the petitioner is engaged in manufacture of lead ingots falling under GST Tariff Chapter Heading No. 7804. They are duly registered under the GST Act. On 6.1.2018 Anti Evasion Department of GST, Greater Noida visited the factory premises of the petitioner forM/S Metenere Ltd. vs Union Of India And Another on 17 December, 2020 Indian Kanoon - http://indiankanoon.org/doc/70402221/verification of the records.

To know more in details find the attachment file

FAQ :

The main issue was M/S Metenere Ltd. challenging GST orders and an appellate order that dismissed their appeal, filed as a writ petition due to the non-constitution of the GST Tribunal.

The case was heard by the Allahabad High Court.

M/S Metenere Ltd. is engaged in the manufacture of lead ingots.

The Anti Evasion Department of GST visited the factory premises of M/S Metenere Ltd. on 6th January 2018.

A writ petition was filed because the Tribunal provided for under the GST Act had not yet been constituted, leaving the party without recourse.