The assessee, an Association of the Distillers situate in Uttar Pradesh, filed writ petition seeking to restrain the Competent Authority from levying Administrative charges on sale and supply of molasses under the provisions of the U.P. Sheera Niyantran Adhiniyam, 1964.
It offered to pay GST on molasses and prayed for stay on demand of Administrative charges.
Whether Competent Authroity was to be directed that he shall not demand any Administrative charges, provided assessee continued to deposit GST on molasses till decision – Held, yes
Citation:  94 taxmann.com 35 (Allahabad)