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The Supreme Court of India : STATE OF GUJARAT Vs KIRAN KUMAR RAMESHBHAI DEVMANI : CIVIL APPEAL NO(S). 7208 OF 2015 : 3rd May, 2018

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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO(S). 7208 OF 2015

STATE OF GUJARAT
...APPELLANT(S)

VERSUS

KIRAN KUMAR RAMESHBHAI DEVMANI 
...RESPONDENT(S)


O R D E R

 

1. Learned   counsel   for   the   respondent-writ petitioner   states   that   the   film   in   question   for which   exemption   has   been   sought   has   not   been released.


2. Ms.   Jesal   Wahi,   learned   State   counsel, states   that   the   question   of   exemption   from  entertainment   tax   will   now   be   governed   by   the Goods and Services Tax Act, 2017.


3. Having   regard   to   the   above,   we   close   the matter by requiring the respondent-writ petitioner to   approach   the   concerned   authority   to   seek exemption   under   the   provisions   of   the   Goods   and Services   Tax   Act,   2017   if   the   respondent-writ petitioner intends to release the film in question for exhibition.


4. The   concerned   authority,   as   and   when approached by the respondent-writ petitioner, will
decide the matter in accordance with law.


5. As   the   order   impugned   can   be   understood to   have   spent   its   force,   we   express   no opinion   on the merits of the case.


6. The   appeal   is   disposed   of   in   the   above terms.


....................,J.
(RANJAN GOGOI)


....................,J.
(R. BANUMATHI)

NEW DELHI

MAY 03, 2018


Additional Info

  • Date Range: Thursday, 03 May 2018
  • Court/Authority: Supreme Court
  • Tax Type: Goods and Services Tax
  • Subject: STATE OF GUJARAT Vs KIRAN KUMAR RAMESHBHAI DEVMANI : CIVIL APPEAL NO(S). 7208 OF 2015 : 3rd May, 2018
  • Petitioner/Appellant: STATE OF GUJARAT Vs KIRAN KUMAR RAMESHBHAI DEVMANI
  • Respondent: STATE OF GUJARAT Vs KIRAN KUMAR RAMESHBHAI DEVMANI
  • Appl no. or Appl year: CIVIL APPEAL NO(S). 7208 OF 2015
  • Supreme Court Location: Delhi
  • AAR Location: Delhi
  • Authority: Supreme Court
  • AAR GST State Location: Kerala
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