Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
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HC held that, pursuant to the 101st Constitutional Amendment and enforcement of the U.P. GST Act, 2017, the State Legislature lacks legislative competence to levy advertisement tax under the impugned municipal bye-laws. Relying on a co-ordinate Bench decision, which had already declared similar advertisement tax provisions ultra vires Article 265 of the Constitution, the U.P. Municipalities Act, 1916 and the U.P. GST Act, 2017, the HC reaffirmed that the concerned bye-laws are without statutory authority. Consequently, the impugned demand notice and consequential recovery certificate seeking advertisement tax for the period 13.02.2018 to 12.02.2019 were quashed. The writ petition filed by the assessee was allowed in entirety.
HC held that, pursuant to the 101st Constitutional Amendment and enforcement of the U.P. GST Act, 2017, the State Legislature lacks legislative competence to levy advertisement tax under the impugned municipal bye-laws. Relying on a co-ordinate Bench decision, which had already declared similar advertisement tax provisions ultra vires Article 265 of the Constitution, the U.P. Municipalities Act, 1916 and the U.P. GST Act, 2017, the HC reaffirmed that the concerned bye-laws are without statutory authority. Consequently, the impugned demand notice and consequential recovery certificate seeking advertisement tax for the period 13.02.2018 to 12.02.2019 were quashed. The writ petition filed by the assessee was allowed in entirety.
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