GNG Enterprises Thru' Its Manager Kalyan Singh Versus State of U.P. & 2 Others
GST
2017 (8) TMI 44 – ALLAHABAD HIGH COURT – 2017 (4) G. S. T. L. 436 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 28-7-2017
Writ Tax No. 518 of 2017
GST
Hon'ble Pankaj Mithal And Hon'ble Umesh Chandra Tripathi, JJ.
\nFor the Petitioner : Ashutosh Yadav
\nFor the Respondent : C.S.C.,A.S.G.I.
\nORDER
\nPetitioner is a partnership firm engaged in the business of construction and development of entertainment facilities including Multiplex theatres in district Saharanpur. Under the U.P. Entertainments and Betting Tax Act, 1979 (hereinafter referred to as the Act) an scheme was formulated on 3rd September, 2015, which was valid upto 31st March, 2<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rred under the repealed Act provided the tax exemption granted under the repealed Act by any notification has not been rescinded or revoked by a fresh notification on or after the enforcement of the G.S.T. = = = = = = = =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":" GNG Enterprises Thru' Its Manager Kalyan Singh Versus State of U.P. & 2 OthersGST2017 (8) TMI 44 – ALLAHABAD HIGH COURT – 2017 (4) G. S. T. L. 436 (All.)ALLAHABAD HIGH COURT – HCDated:- 28-7-2017Writ Tax No. 518 of 2017 GSTHon'ble Pankaj Mithal And Hon'ble Umesh Chandra Tripathi, JJ. For the Petitioner : Ashutosh Yadav … Continue reading “GNG Enterprises Thru' Its Manager Kalyan Singh Versus State of U.P. & 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-6751","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6751","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=6751"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6751\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nThe submission of Sri Abhishek Rastogi, 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 31st March, 2020 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 Krishna Agarwal, who has accepted notice on behalf of respondent No.2 are directed to fi<\/p>\n
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