The High Court of Allahabad vide WRIT TAX NO. 1045 OF 2018 in the case of Noida Power Company Ltd. vs. Union of India dated SEPTEMBER 5, 2018 stated that the petitioner filed writ petition contending that imposition of any tax by way of a Circular without making due amendment in Notification was without jurisdiction and was violative of provisions of section 11(1) i.e. “where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification” and read with section 3 Officers under this Act. Competent Authority was directed that he would take no corrective measures against petitioner till September 17,2018.
Citation: [2018] 97 taxmann.com 531 (Allahabad)