U.P. Entertainment and Betting Tax Act, 1979, repealed by the GST Act on 01.07.2017—The petitioner is aggrieved by an order passed by the District Magistrate under the U.P. Entertainment and Betting Tax Act, 1979, which has been repealed by the GST Act on 01.07.2017.

Held that—It is left open to the petitioner to approach the appropriate authority under the GST to pass appropriate orders in accordance with law.[RAJESH SHARMA VERSUS STATE OF U.P. AND ANOTHER] [ALLAHABAD HIGH COURT][2018] 5 TAXLOK.COM 34 (All)