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MANEESH SINGH vs. STATE OF U.P. AND 3 OTHERS
(Allahabad High Court)

Hon'ble Judges:

KRISHNA MURARI
ASHOK KUMAR

Pet. Counsel

Anil Kumar

Dharam Pal Singh

Res. Counsel

Abhinav Ojha

Petitioner / Applicant	MANEESH SINGH
Respondent	STATE OF U.P. AND 3 OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Apr 11, 2018
Order No.	Writ Tax No. 625 of 2018
Citation	2018(4) TAXREPLY 2997
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ORDER
Heard Shri D.P. Singh, learned Senior Counsel assisted by Shri Anil Kumar appearing for the petitioner and Shri Abhinav Ojha, learned counsel for the respondents. It is contended that in view of Section 173 of the U.P. Goods and Service Tax Act, 2017, clause (b) of sub-Section (2) of Section 172 and Sections 192 and 193 of the U.P. Municipal Corporation Act, 1959 are omitted and, thus, the respondent-Municipal Corporation, is vested with no power to levy advertisement tax and it is only GST, which shall be applicable. It is further submitted that since now the Municipal Corporation is left with no authority to levy any advertisement tax, the impugned tender notice dated 24.03.2018 issued for realising advertisement tax is bad in law and is liable to be quashed. Prima facie, the issue requires scrutiny. Shri Abhinav Ojha, who has accepted notices on behalf of respondent nos. 2 and 3, prays for and is allowed three weeks' time to file counter affidavit. Petitioners wil....