Allahabad HC admits challenge to levy of advertisement tax under GST regime

HC issues notice to Revenue in writ petition challenging levy of advertisement tax by Municipal Corporation under U.P. Municipal Corporation Act, 1959; Assessee submits that it is only GST which shall be applicable and Municipal Corporation does not have any authority to levy advertisement tax since Section 172(2)(b) and Sections 192 & 193 of U.P. Municipal Corporation Act have been omitted in view of Section 173 of U.P. Goods and Service Tax Act, 2017 (UPGST Act); Statin...