M/s METENERE LIMITED v. OFFICE OF ASSISTANT COMMISSIONER OF STATE TAX – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
M/s METENERE LIMITED
v.
OFFICE OF ASSISTANT COMMISSIONER OF STATE TAX
R/SPECIAL CIVIL APPLICATION No. 10205 of 2025 dated 18.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73 & 74
Decision : In favour of assessee
Demand – Resolution Plan approved by NCLT under Section 31 of IBC, with provision for limited payment of government dues – As per Supreme Court in Ghanshyam Mishra & Sons (P) Ltd. once resolution plan approved all claims not forming part of plan stand extinguished and no proceedings can be continued for such dues – Demands issued prior to resolution plan and not part thereof remedy lies in terms of Apex Court decision – Held: Petition disposed.
Represented By:
Counsel for the Petitioner: Dhruvin N Dossani
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