Sri Chokkareddy v. Principal Commissioner of Central Tax GST
Case brief
What is this about?
Petitioner, an advocate exempt from GST, challenges a notice taxability of services under Finance Act, 1994, citing Bombay HC judgment. Court notes lack of adequate notice and deference to another HC decision, setting aside impugned order and remanding.
What did the court decide?
Impugned order set aside; matter remitted; liberty reserved.
What the court decided
NC: 2024:KHC:11864 WP No. 3647 of 2024
- 1 -
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF MARCH, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 3647 OF 2024 (T-RES)
BETWEEN:
SRI CHOKKAREDDY S/O LATE BACHAREDDY AGED ABOUT 45 YEARS R/AT PROPERTY NO 51, 4TH FLOOR NIHARIKA RESIDENCY BYTARAYANAPURA WARD NO 7, SHABRI NAGAR MAIN ROAD SAHAKARA NAGAR POST, BANGALORE - 560 092.
…PETITIONER
(BY SRI. RAVIKUMAR.M., ADVOCATE)
AND:
Digitally signed by VANDANA S Location: High Court of Karnataka
Issues for consideration
3 issues framed by the court
Whether the impugned notice holding taxability of an advocate's services is illegal, arbitrary and without jurisdiction.
Whether sufficient and reasonable opportunity was provided to the petitioner before passing the impugned order.
Whether the High Court ought to remand the matter to the respondents for fresh consideration.
Parties & counsel
- petitioner
Sri Chokkareddy S/o Late Bachareddy
- respondent
Principal Commissioner of Central Tax GST Commissionerate Bangalore East
- respondent
Assistant Commissioner of Central Tax Bangalore North GST Commissionerate
Coram
Case details
As recorded by the court registry
- Court
- Karnataka HC
- Decided on
- · March
- Registered
- Case no.
- WP/3647/2024
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