2018 (9) TMI 687 – ALLAHABAD HIGH COURT – TMI – 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. – Writ Tax No. – 1045 of 2018 Dated:- 5-9-2018 – Bharati Sapru And Surya Prakash Kesarwani JJ. For the Petitioner : Rahul Agarwal,Dhru Agarwal,Manish Panda For the Respondent : A.S.G.I.,Ashok Singh,B.K.Singh Raghuvansh
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