M/S NOIDA POWER COMPANY LTD. VERSUS UNION OF INDIA AND 4 OTHERS

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.

No.- Writ Tax No. – 1045 of 2018

Dated.- September 5, 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 Raghuvanshi

ORDER

Heard Sri Dhru Agarwal learned senior counsel assisted by Sri Manish Panda learned counsel for the petitioner, Sri B.K.S. Raghuvanshi learned counsel for the GST council and Sri Ashok Singh learned counsel for the Union of India.

It is the contention of the learned counsel for the petitioner 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. He further argues that no clarification has been made in the notification and the notification for exemption is as it is.

In view of the above, no coercive measures shall be taken against the petitioner till 17.9.2018. List this matter on 17.9.2018.

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