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MODERN ADVERTISING AND MARKETTING AND 07 OTHERS vs. STATE OF U.P. AND 02 OTHERS
(Allahabad High Court)

Hon'ble Judges:

KRISHNA MURARI
ASHOK KUMAR

Pet. Counsel

Gulrez Khan

Javed Husain Khan

Res. Counsel

Sudhanshu Pandey

Petitioner / Applicant	MODERN ADVERTISING AND MARKETTING AND 07 OTHERS
Respondent	STATE OF U.P. AND 02 OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Apr 11, 2018
Order No.	WRIT TAX No. - 622 of 2018
Citation	2018(4) TAXREPLY 2998
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ORDER
Heard Shri W.H. Khan, learned Senior Counsel assisted by J.H. Khan appearing for the petitioners and Shri Sudhanshu Pandey, 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 31.03.2018 issued for realising advertisement tax is bad in law and is liable to be quashed. Prima facie, the issue requires scrutiny. Shri Sudhanhsu Pandey, 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 w....