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2019 (7) TMI 470 - HC - GSTJurisdiction - exercise of power by the respondent no. 8 who is below the rank of the Joint Commissioner in the case of such seizure - Search and seizure - pure service - parking lots - HELD THAT:- The exercise commenced by the respondent no.8 and his associates under the thin disguise of legality is prima facie without jurisdiction and violates the law as applicable in West Bengal as I have briefly summarized above. The dispute arises in respect of parking fees which are collected by Mr. Bhattacharya’s client, members and employees in respect of the Municipal parking lots under the Kolkata Municipal Corporation and Mr. Bhattacharya is not at present challenging the payment of GST in respect of parking lots in the Railways, which he may have done in view of the same notification. There shall be an interim order staying all further proceedings in respect of annexure P/21 of the search and seizure conducted in the premises of the petitioners and its employees and directors shall not be subjected to any coercive process for realization of GST for municipal parking lots which, prima facie, is not payable. Petition disposed off.
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