Dismissed
M/S Metrostroy-Era Jv v. Commissioner of Vat & Anr.
Delhi HCVAT APPEAL/6/2024
Case brief
AI extract
What is this about?
The Delhi High Court dismissed four VAT appeals filed by a M/S Metrostroy Era JV. The court held that the appeals were not maintainable because the joint venture entity had been terminated, and no evidence suggested that one of the constituent units or an authorized representative joined the litigation.
What did the court decide?
The appeals were dismissed on the ground of non-maintainability due to the termination of the appellant entity.