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of <h1>High Court restrains coercion for tax without notification amendment pending further hearing</h1> <h3>M/s Noida Power Company Ltd. Versus Union of India And 4 Others</h3> The High Court of Allahabad ordered no coercive measures against the petitioner regarding the imposition of tax without proper notification amendment ... Imposition of tax by way of Circular - amendment in the notification not made - violation of section 11 (1) read with section 3 of the CGST Act - Held that:- Imposition of any tax by way of a circular without making due amendment in the notification is patently without jurisdiction and is violative of the provisions of section 11 (1) read with section 3 of the CGST Act - no coercive measures shall be taken against the petitioner till 17.9.2018 - decided in favor of petitioner. The High Court of Allahabad heard a case regarding imposition of tax without proper notification amendment. The court ordered no coercive measures against the petitioner until a specified date for further hearing.
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