TMI Blog2019 (4) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the writ petition - petition disposed off. - W.P. (C) No. 5944 of 2019 (P) - - - Dated:- 27-2-2019 - MR Dama Seshadri Naidu, J. ORDER Writ Petition (civil) praying inter alia that in the circumstances stated in the affidavit filed along with the WP(C) the High Court be pleased to stay the operation of Sl. No. 5 of the Clarifications issued vide Circular No. 76/50/2018-GST, dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mandates that the value of supply shall include any taxes, duties, cesses, fees and charges levied under any other law in force. 3. As has been rightly contended by the learned Senior Standing Counsel for the Customs Department, Section 15(2)(a) is expansive. Yet the learned Senior Counsel for the petitioner, has submitted that the amount of 1% the dealer collects from the purchaser of a car w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that any ambiguity in taxing provision should be resolved in the State's fare. Yet, in this context, to conclude either way it needs further and deeper adjudication. Thus, the petitioner has raised a prima facie issue, which needs Court's attention. 6. I, therefore, hold that the authority will not act on the clarification at Sl.No.5 of Ext.P1 pending the disposal of the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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