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2020 (6) TMI 457 - HC - GSTValidity of action of the Guwahati Municipal Corporation (GMC), in trying to demolish the billboards/hoardings of the petitioners - demand of fee for two periods, namely, pre GST and post GST - HELD THAT:- Without even answering the query raised as to whether the GMC would have the authority to levy such fee for the post GST period, it is an admitted fact that certain disputes has arisen for the period prior to promulgation of the GST. While the statutory authority of GMC contends that huge sum is pending from the petitioners as fee for the billboards/hoardings erected in the city of Guwahati, it is the case of the petitioners that no amount is payable and rather, excess amount is lying with the GMC. Such questions are no doubt questions of fact and that too, disputed by the parties. This Court in exercise of powers under Article 226 of the Constitution of India would be loath to adjudicate any matters constituting disputed questions of fact inasmuch as this Court lacks the mechanism for adducing evidence which would be necessary to prove the respective cases of the parties. Admittedly, the materials on record suggest that there is a vast difference of opinion regarding the amount due, if any. In that view of the matter, this Court is not in a position to make any comments on the demands made and the challenge made to such demands and it will be left for the petitioners to approach the appropriate forum to adjudicate such questions of fact which are disputed in nature. Petition dismissed.
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