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This Court is not in a position to make any comments on the demands made and the challenge made to such demands and it will be left for the petitioners to approach the appropriate forum to adjudicate such questions of fact which are disputed in nature.

Levy of GST --- The petitioners challenged the action of the Guwahati Municipal Corporation (GMC), in trying to demolish their billboards/hoardings. The petitioners submitted that for running their business, necessary permission is required to be given from the GMC and they are required to pay certain fees depending on the size and location of the billboards/hoardings. In the post GST period, no fee is liable to be levied by the GMC and even on the earlier period, the fee levied is in excess. The respondents submitted for pre GST period, all the money demanded are public money and the petitioners are carrying on their business without making their due payments to the GMC. The court observed that for pre GST period, the GMC contends that huge sum is pending from the petitioners and the petitioners stated that no amount is payable and rather, excess amount is lying with them. The Court is not in a position to make any comments on the demands made and it will be left for the petitioners to approach the appropriate forum to adjudicate such questions of fact which are disputed in nature. Held that:- The Hon’ble High Court dismissed the writ petition.
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