https://www.taxtmi.com/caselaws?id=767645 The Allahabad HC dismissed an application seeking clarification on advertisement tax collection by Kanpur Nagar Nigam post-GST implementation. The court held that municipal corporation's demands for advertisement tax after July 1, 2017 were illegal under Section 173 of U.P. GST Act read with the 101st Constitutional Amendment. The court quashed demands falling within the prohibited period and directed refund of any advertisement tax deposited by petitioners for the period beyond April 1, 2017. The clarification application was dismissed as the original order was sufficiently clear. en-us Wed, 19 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767645 The Allahabad HC dismissed an application seeking clarification on advertisement tax collection by Kanpur Nagar Nigam post-GST implementation. The court held that municipal corporation's demands for advertisement tax after July 1, 2017 were illegal under Section 173 of U.P. GST Act read with the 101st Constitutional Amendment. The court quashed demands falling within the prohibited period and directed refund of any advertisement tax deposited by petitioners for the period beyond April 1, 2017. The clarification application was dismissed as the original order was sufficiently clear. Case-Laws GST Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767645