Challenge to levy under post-GST outdoor advertising rules: deposit ordered in fixed deposit, with coercive action stayed pending consideration.

Pending challenge to the levy under the post-GST regime and Rule 4 of the Madhya Pradesh Outdoor Advertising Media Rules, 2017, the HC required the petitioner to deposit the demanded amount with the Registry in fixed deposit within 30 days. It also restrained the respondents from taking coercive action until further consideration, thereby preserving the subject matter while the reply and challenge remained under scrutiny.

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Issues: Whether the respondents should be restrained from taking coercive action during pendency of the reply, and whether the amount demanded from the petitioner should be deposited in fixed deposit with the Court pending consideration of the challenge to the levy under the post-GST regime and Rule 4 of the Madhya Pradesh Outdoor Advertising Media Rules, 2017.

Outcome: The petitioner was directed to deposit the amount with the Registry in fixed deposit within 30 days, and the respondents were restrained from taking coercive action until further consideration.

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