Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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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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