Imposition of tax—In the instant case, the contention of the learned counsel for the petitioner that imposition of any tax by way of a circular without making due amendment in the notification is patently without jurisdiction and is violative of the provisions of section 11 (1) read with section 3 of the CGST Act. He further argues that no clarification has been made in the notification and the notification for exemption is as it is.

Held that— no coercive measures shall be taken against the petitioner till 17.9.2018. List this matter on 17.9.2018.[NOIDA POWER COMPANY LTD] [ALLAHABAD HIGH COURT][2018] 4 TAXLOK.COM 45 (All)