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2022 (5) TMI 401 - HC - GSTDemand of advertisement tax post the enactment of the GST Act - power of Municipal Corporation to levy advertisement tax/fee - case of petitioners is that on the enactment of the Goods and Service Tax Act (GST Act), the authority of the respondents to either levy or collect advertisement tax is ousted - HELD THAT:- In the present case, there is no challenge either to Section 134 of the Karnataka Municipal Corporations Act nor is there a challenge made to GST Act. The only reliefs which have been sought for are for setting aside the impugned demand notice at Annexure-A and a writ of prohibition directing the respondents not to meddle with the advertisement display and the hoardings of the petitioners. Petition dismissed.
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