2019 (9) TMI 507

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....sed the following order in Writ Petition No.1800 of 2019 : "This petition under Article 226 of the Constitution of India seeks a direction to Respondent No.1 - State of Maharashtra to honour its commitment to grant luxury tax exemption under the Luxury Tax Act, 1987 as is evident for the Eligibility and Entitlement Certificate dated 5 April 2017 for the period 1 April 2017 to 31 March 2027. This by issuing a necessary notification so as to grant the Petitioner the benefit of luxury tax, which had been waived by the State of Maharashtra. This waiver was an incentive for the Petitioner to establish hotel within the State of Maharashtra. However, upon introduction of the Goods & Service Tax Act, 2017 (GST), the luxury tax was subsumed....

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....nment duly which was exempted under Tourism Policy of the State, the Petitioner is liable to pay SGST and CGST. It is true that incentive in the form of exemption from entertainment duty was granted to the Petitioner. The Petitioner would have factored the likely financial concession accrued, while assessing the financial viability of the Theme park and Water park. The sudden denial of such entitlement as a consequence of switch over to GST framework, would have definitely impacted the viability of the said project. Hence it is recommended to refund the quantum of SGST paid by the Petitioner during the period of incentive as per the Entitlement Certificate issued by the Tourism Department under the old policy. However, the incentive period ....