2018 (9) TMI 687 - HC - GST

Imposition of tax by way of Circular - amendment in the notification not made - violation of section 11 (1) read with section 3 of the CGST Act - Held that - Imposition of any tax by way of a circular without making due amendment in the notification is patently without jurisdiction and is violative of the provisions of section 11 (1) read with section 3 of the CGST Act - no coercive measures shall be taken against the petitioner till 17.9.2018 - decided in favor of petitioner.

Summary

The High Court of Allahabad heard a case regarding imposition of tax without proper notification amendment. The court ordered no coercive measures against the petitioner until a specified date for further hearing.