Page 52 - GSTL_14th May 2020_Vol 36_Part 2

J52 GST LAW TIMES [ Vol. 36
Molasses — Administrative charges — Vires of levy under
U.P. Sheera Niyantran Adhiniyam, 1964 after introduc-
tion of GST
A Division Bench of Allahabad High Court comprising Hon’ble Mr. Jus-
tice Bala Krishna Narayana and Hon’ble Mr. Justice Prakash Padia, in its interim
order in Writ Petition No. 27781 of 2019 has stayed demand and recovery of
Administrative Charges levied under U.P. Sheera Niyantran Adhiniyam, 1964 on
Molasses till final outcome of writ petition filed by M/s. Kamdhenu Cattle Feeds
Private Limited challenging vires of Sections 8(4) and 8(5) ibid. It was pleaded by
petitioner in the writ petition that after introduction of GST, levy of Administra-
tive Charges as above amounted to double taxation. The Court after noticing that
in similar matter of other petitioners, collection of Administrative charges was
stayed by a Co-ordinate Bench, issued similar directions to be followed in this
case also till final outcome of petition. The Court further directed that meanwhile
petitioners would continue to pay GST and shall maintain separate accounts for
sale/supply/purchase of molasses in addition to maintenance of such accounts
by State. A Notice has been issued to Advocate General to respond in the matter.
— G.S.T.L. Bureau.

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GST LAW TIMES  14th May 2020  52
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