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2019 (7) TMI 1228 - BOMBAY HIGH COURTBenefit of waiver earlier granted for Entertainment/Luxury Tax in GST regime - eligibility and entitlement Certificate dated 5 April 2017 for the period 1 April 2017 to 31 March 2027 - HELD THAT:- The benefit granted under the eligibility/entitlement certificate dated 5 April 2017 and 22 June 2016 could not be given effect to and even though the Petitioner had set up a hotel on the basis of the representation made by the State Government. The Respondents do not dispute that the facts in this case are similar/identical to those in the case of ADLABS ENTERTAINMENT LIMITED VERSUS UNION OF INDIA [2018 (12) TMI 1353 - BOMBAY HIGH COURT]. The only distinction, if any, in this case, the waiver was of luxury tax and in the earlier case, the waiver was of entertainment tax. Both of the taxes stand subsumed in the GST. The State Government may have taken a view on the report dated 6 March 2019 of the high level committee. If the same has been accepted, the State Government should take a policy decision so that the benefit can be extended to all similarly situated parties. For the purpose of taking instructions, Mr. Kadam, learned AGP for the State, seeks time and requests this petition be heard along with ADLABS ENTERTAINMENT LIMITED VERSUS UNION OF INDIA (supra). - adjourned by a period of two weeks - Stand over to 30 July 2019.
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