M/S. METRO INSTITUTES OF MEDICAL SCIENCES PVT. LTD Vs. STATE OF U.P. AND 5 OTHERS
LAWS(ALL)-2017-10-139
HIGH COURT OF ALLAHABAD
Decided on October 11,2017

M/S. Metro Institutes Of Medical Sciences Pvt. Ltd Appellant
VERSUS
State of U.P. and 5 Others Respondents

JUDGEMENT

ABHINAVA UPADHYA,J. - (1.) Heard Sri Rahul Agarwal assisted by Sri Varad Nath and Miss. Archi Agarwal learned counsels for the petitioner. Sri V.K.S. Raghuvanshi, appeared for the respondent no.4, Sri C.B. Tripathi for the respondent nos. 1 and 5 and Sri Arvind Kumar Kushwaha holding the brief of Sri Prem Shankar Prasad, learned counsel for the respondent nos. 3 and 6.
(2.) With the consent of the learned counsels appearing on behalf of the respective parties, the present writ petition is disposed of finally without calling for the counter affidavit as there is no disputed facts involved in the present case.
(3.) The brief facts of the case are that the petitioner is a company incorporated under the Companies Act, 1956 and is engaged in the business of providing health care services. The petitioner company is also engaged in the business of supplying taxable goods and services. The petitioner company was registered as a Trader under the provisions of U.P. Trade Tax Act since 15.9.1997. The said registration under the U.P. Trade Tax Act was continued under the provisions of U.P. Value Added Tax Laws under the U.P. VAT Act. The assessing/ registering authority of the petitioner company has issued TIN number. The petitioner company has also been registered under the provisions of Central Sales Tax Act, 1956.;


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