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HC directed authorities not to take any coercive action during search for GST realization on parking fees

June 12, 2019[2019] 106 taxmann.com 391 (Calcutta)
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GST : Where assessee was engaged in collecting parking fee in respect of Municipal parking lots under Kolkata Municipal Corporation and GST Authority, who was below rank of Joint Commissioner, conducted search upon assessee, said authority was directed not to take any coercive process for realisation of GST for municipal lots, which was prima facie not payable

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