2018 Taxo.online 395

WRIT TAX No. – 1353 of 2018 dated 10.10.2018

RAJESH SHARMA

STATE OF U.P. & ORS.

2018

GST

Central Goods & Services Tax Act, 2017

Bharati Sapru, Justice & Salil Kumar Rai, Justice

In favour of assessee

High Court

Allahabad

Represented by: –

Petitioner: – Rahul Kumar Tyagi

Respondent: – C.S.C.

Order: –

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by an order passed by the District Magistrate under the U.P. Entertainment and Betting Tax Act, 1979, which has been repealed by the GST Act on 01.07.2017.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