Hindi film Super 30 screenings prompted SGST enforcement: show-cause notices, assessment and recovery proceedings for exhibitors. Order finds the film 'Super 30' was exhibited in multiplexes and single screens with exhibitors failing to obtain prescribed permissions or apply correct classification and tax treatment; it directs issuance of show-cause notices and administrative assessment and recovery proceedings to enforce SGST liability, with specified procedural steps and timelines.
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Provisions expressly mentioned in the judgment/order text.
Hindi film Super 30 screenings prompted SGST enforcement: show-cause notices, assessment and recovery proceedings for exhibitors.
Order finds the film "Super 30" was exhibited in multiplexes and single screens with exhibitors failing to obtain prescribed permissions or apply correct classification and tax treatment; it directs issuance of show-cause notices and administrative assessment and recovery proceedings to enforce SGST liability, with specified procedural steps and timelines.
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