2018 (8) TMI 136 – MADHYA PRADESH HIGH COURT – 2018 (17) G. S. T. L. 614 (M. P.) – Levy of GST on supply of free services – Tickets distributed on complimentary basis – entire petition is based on the newspaper published in the local newspaper about distribution of free passed worth of ₹ 60.00 lac to Collector. No other material has been produced in the present petition in support of the allegations.
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Held that:- Recently, the Apex Court in case of Mohd. Sahil Vs. Union of India & Others [2018 (7) TMI 1827 – SUPREME COURT] has dismissed the public interest litigation which was filed on the basis of some newspaper reports.
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The present petition is also based on the newspapers report, hence, same is not liable to be entertain
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radesh Cricket Association for the IPL matches held on 04, 06, 12 & 14th of May, 2018 @ ₹ 3.00 crore per match on the basis of sitting capacity of the stadium. They distributed free passes of the matches worth of ₹ 80.00 lac to the respondent Nos.1, 2 & 3. As per the decision of Authority For Advance Ruling (Madhya Pradesh Goods and Services Tax) the tickets given as complimentary ticket falls within the definition of Supply under GST Act, 2017 and the GST is liable to be paid on such free tickets. Since, the tickets were distributed to the respondent Nos.1 to 3 on complimentary bases without payment of GST, therefore, enquiry is liable to be conducted through CBI & GST is also liable to be recovered from them. The e
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r otherwise of the news items. It is too much to attribute authenticity or credibility to any information or fact merely because, it found publication in a newspaper or journal or Magazine or any other form of communication, as though it is gospel truth. It needs no reiteration that newspaper reports per se do not constitute legally acceptable evidence Recently, the Apex Court in case of Mohd. Sahil Vs. Union of India & Others (Writ Petition(S) (Civil) No.1115/2017) vide order dated 24.11.2017 has dismissed the public interest litigation which was filed on the basis of some newspaper reports. The aforesaid order is reproduced below: This petition is filed only on the basis of some newspapers reports which cannot be the basis for filing
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