Metenere Ltd Vs Union Of India
Date: December 17, 2020
Subject Matter
Quantification of tax i.r.o unaccounted goods that are ‘deemed to be supplied’ u/s 35(6) has to be done in accordance with sections 73 or 74
Summary
Although in terms of the provisions of Section 35 (6), the unaccounted goods are ‘ deemed to be supplied’ however, determination and quantification of the tax on the said ‘deemed supply’ has to be done in accordance with…
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 dismi…