KRISHNA ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has challenged in this Writ Petition, a notice/summon in F.No.22011/NAA/143/Krishna (Amba 70MM) / 2020 dt.06-03-2020 issued by 4th respondent and also a prior notice dt.22-10-2019 issued by the 2nd respondent.

(2.) The petitioner is the proprietor of a movie theater by name Krishna Theater (Amba 70MM) in Mehdipatnam, Hyderabad.

(3.) The petitioner has a valid licence under A.P. Cinemas (Regulation) Act and Rules, and was earlier paying entertainment tax under Section 5 and 4 of the A.P. Entertainment Tax Act. After introduction of the Goods and Services Tax Act, 2017 (for short 'the Act'), tax slabs were fixed under the said statute at 18% for tickets upto Rs.100/- and 28% for tickets costing above Rs.100/-.