Municipal advertisement tax under the U.P. GST regime faced prima facie scrutiny, with auction proceedings stayed pending further hearing.

Whether Section 173 of the U.P. Goods and Services Tax Act, 2017 displaced the municipal corporation's power to levy advertisement tax under the U.P. Municipal Corporation Act, 1959 was found to require prima facie scrutiny, and the court granted notice, time for counter and rejoinder affidavits, and interim protection by staying further proceedings, including the auction under the impugned tender notice, until the next date of listing.

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Issues: Whether, in view of Section 173 of the U.P. Goods and Service Tax Act, 2017, the municipal corporation retained power to levy advertisement tax under the U.P. Municipal Corporation Act, 1959, and whether the tender notice issued for realising such tax warranted interim interference.

Outcome: The matter was found to require scrutiny prima facie, notice was issued, time was granted for filing counter affidavit and rejoinder affidavit, and further proceedings, including the auction pursuant to the impugned tender notice, were stayed till the next date of listing.

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