https://www.taxtmi.com/caselaws?id=388838 A writ challenging a municipal entertainment tax demand was held not maintainable when the petitioner attacked only the consequential demand and did not assail the enabling provisions; the existence of an alternative statutory appellate remedy also weighed against interference. The municipality's authority to levy and collect entertainment tax after GST was upheld because the municipal enactment continued to retain that power under the relevant provisions, and the GST saving and modification clause did not displace the specific levy. The Court held that the tax was supported by authority of law and was not invalidated as double taxation on the facts. The challenge failed in full. en-us Wed, 20 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388838 A writ challenging a municipal entertainment tax demand was held not maintainable when the petitioner attacked only the consequential demand and did not assail the enabling provisions; the existence of an alternative statutory appellate remedy also weighed against interference. The municipality's authority to levy and collect entertainment tax after GST was upheld because the municipal enactment continued to retain that power under the relevant provisions, and the GST saving and modification clause did not displace the specific levy. The Court held that the tax was supported by authority of law and was not invalidated as double taxation on the facts. The challenge failed in full. Case-Laws GST Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388838