Case Law Details

Case Name : Rajesh Sharma Vs State of U.P. & Anr. (Allahabad High Court)
Appeal Number : Writ Tax No. 1353 of 2018
Date of Judgement/Order : 10/10/2018
Related Assessment Year :
Courts : All High Courts (6438) Allahabad High Court (363)

Rajesh Sharma Vs State of U.P. & Anr. (Allahabad High Court)

In this case The petitioiner was aggreived by an order passed by the District Magistrate under the U.P. Entertainment and Betting Tax Act, 1979, which has been repealed by the GST Act on 1-7-2017. Hon’ble High Court    directed peitioner to approach the appropriate authorty under the GST to pass appropriate orders in accorance with law.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

Heard Shri Rahul Kumar Tyagi, learned counsel for the petitioner and Shri Nimai Dass, learned Standing Counsel for the respondent.

The petitioner is aggrieved by an order passed by the District Magistrate under the U.P. Entertainment and Betting Tax Act, 1979, which has been repealed by the GST Act on 01.07.2017.

It is left open to the petitioner to approach the appropriate authority under the GST to pass appropriate orders in accordance with law.

The writ petition is accordingly allowed.

A copy of the order may be given to Shri Nimai Dass, learned Standing Counsel within 24 hours for necessary communication and compliance.

Download Judgment/Order

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