M\/s Multiplex Cinevision Pvt. Ltd. Versus State Of UP And 2 Others
GST
2018 (5) TMI 762 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 3 (All.) , [2018] 59 G S.T.R. 206 (All)
ALLAHABAD HIGH COURT – HC
Dated:- 8-5-2018
Writ Tax No. 751 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
\nFor the Petitioner : Asha Parihar
\nFor the Respondent : C.S.C.,Gyan Prakash
\nORDER
\nPetitioner is a Company incorporated under the provisions of the Companies Act engaged in the business of construction and development of entertainment facilities including Multiplex theatres in district Meerut. Under the U.P. Entertainments and Betting Tax Act, 1979 (hereinafter referred to as the Act) an scheme was formulated on 3rd<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bility acquired, accrued or incurred under the repealed Act provided the tax exemption granted under the repealed Act by any notification has not been rescinded or revoked by a fresh notification on or after the enforcement of the G.S.T. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Multiplex Cinevision Pvt. Ltd. Versus State Of UP And 2 OthersGST2018 (5) TMI 762 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 3 (All.) , [2018] 59 G S.T.R. 206 (All)ALLAHABAD HIGH COURT – HCDated:- 8-5-2018Writ Tax No. 751 of 2018 GSTHon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the … Continue reading “M\/s Multiplex Cinevision Pvt. Ltd. Versus State Of UP And 2 Others”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11765","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11765","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11765"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11765\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nThe 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 benefit conferred upon the petitioner under the scheme of the Act, he is entitle to collect entertainment tax as in the past upto 24.11.2018 and to retain the percentage of it in accordance with the scheme.
\nLearned Standing Counsel appearing for the respondents No. 1 and 3 and Sri Vaibhav Tripathi, who has accepted notice on behalf of respondent No.2 are directed <\/p>\n
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