2022 (12) TMI 707

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....( Per Hon'ble Sri Justice T. Vinod Kumar ) This Writ Petition is filed to issue a Writ of Mandamus to declare the action of the respondents in levying GST on the licence fee payable by the petitioner in respect of the licence granted to her to carryon the business in the premises of the respondents, as being illegal, arbitrary and in violation of principles of natural justice. 2. Heard Sri D....

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....inivas, learned Standing Counsel appearing on behalf of the respondents would submit that in terms of the Deed of Licence, the licencee had agreed to pay service tax on the monthly licence fee and that the same was also collected in addition to the licence fee payable periodically from the petitioner although the period upto 01.07.2017, and with the introduction of GST w.e.f. 01.07.2017, in place ....

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.... charging service tax separately and the same was being paid by the petitioner without any demur or protest. 9. Having regard to the fact that by the introduction of GST, the provision of Finance Act, 1994, under which service tax was levied, has been subsumed into the GST, it is not open for the petitioner to contend that demand of GST by the respondents is a new levy/imposition that has been ....