Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
HC held that Kanpur Nagar Nigam lacks authority to levy advertisement tax after the implementation of the U.P. GST Act, 2017 and Constitution (101st Amendment) Act, 2016. The court clarified that its previous order unambiguously quashed tax demands falling within Section 173 of U.P. GST Act read with the 101st Constitutional Amendment. Advertisement tax collected beyond April 1, 2017, must be refunded to petitioners. The municipal corporation's demands for advertisement tax after July 1, 2017, were declared illegal. The application seeking further clarification was dismissed as the original order was sufficiently clear and required no additional interpretation.
HC held that Kanpur Nagar Nigam lacks authority to levy advertisement tax after the implementation of the U.P. GST Act, 2017 and Constitution (101st Amendment) Act, 2016. The court clarified that its previous order unambiguously quashed tax demands falling within Section 173 of U.P. GST Act read with the 101st Constitutional Amendment. Advertisement tax collected beyond April 1, 2017, must be refunded to petitioners. The municipal corporation's demands for advertisement tax after July 1, 2017, were declared illegal. The application seeking further clarification was dismissed as the original order was sufficiently clear and required no additional interpretation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
