2018 (5) TMI 762 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 3 (All.) , [2018] 59 G S.T.R. 206 (All) – Entitlement of the assessee to collect Entertainment tax event after implementation of GST to claim benefit of exemption – retention of tax so as to enable it to recover the cost of construction of the Multiplex – Section 174 of the U.P.G.S.T. Act – Held that: – respondent are directed to file counter affidavit within one month – Two weeks thereafter are allowed to the petitioner for filing rejoinder affidavit.
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List this petition for admission/final disposal in July, 2018. – Writ Tax No. 751 of 2018 Dated:- 8-5-2018 – Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Asha Parihar For the Respondent
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ax to the above extent so as to enable it to recover the cost of construction of the Multiplex. During the subsistence of the above scheme, the C.GS.T. and U.P.G.S.T. Acts have been implemented w.e.f. 01.07.2017 and the Act has been repealed vide Section 174 of U.P. G.S.T. Act with the saving clause that it will not effect any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act provided the tax exemption granted under the repealed Act by any notification has not been rescinded or revoked by a fresh notification on or after the enforcement of the G.S.T. The submission of learned counsel for the petitioner is that in view of Section 174 of the U.P.G.S.T. as there is no notification repealing the bene
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