A two-judge bench of the Allahabad High Court has held that the tax cannot be imposed by way of circular without making the amendment to the relevant notification.
The petitioner had approached the High Court contending that the 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) read with the section.
He further argued that no clarification has been made in the notification and the notification for exemption is as it is.
Adjourning the matter, the bench comprising Justice Bharti Sapru and Justice Surya Prakash Kesarwani directed that no coercive measures shall be taken against the petitioner till 17.9.2018.
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