Disposed

Shri H K Kantharaju v. the State of Karnataka

Karnataka HC6 Mar 2024WP/4385/2024

Case brief

AI extract

What is this about?

In a writ petition under Articles 226 and 227 of the Constitution, the Court directed the Assistant Commissioner of Commercial Taxes (Audit) and other respondents to consider the petitioner's representations and reply to the show cause notice within three months, granting liberty to the petitioner to respond to the section 73 notice before final orders.

What did the court decide?

A direction to respondent Nos. 8 to 10 to consider representations and the reply to the show cause notice within three months, with liberty to the petitioner to approach the Court again after due proc

Shri H K Kantharaju Vs the State of Karnataka — GST and Indirect Tax | Karnataka HC (2024)

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NC: 2024:KHC:9352 WP No. 4385 of 2024

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 6^TH DAY OF MARCH, 2024

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BEFORE

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THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 4385 OF 2024 (T-RES)

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BETWEEN:

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SHRI H K KANTHARAJU S/O H V KRISHNA AGED ABOUT 38 YEARS CLASS-I, CONTRACTOR R/A ANNAPOORNESHWARI NILAYA MOTHER THERESA ROAD VIDYANAGAR EXTN., HASSAN-573 202.

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…PETITIONER

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(BY SRI. HALESHA R G.,ADVOCATE)

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AND:

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THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGALURU-560001

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REP BY ADDL CHIEF SECRETARY.

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Digitally signed by LEELAVATHI S R

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Location: HIGH COURT OF KARNATAKA

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THE UNION OF INDIA MINISTRY OF FINANCE NEW DELHI-110001 REP BY ITS SECRETARY.

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THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE NEW DELHI-110 001.

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REP BY SPECIAL SECRETARY

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PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD VASANTHNAGAR BENGALURU-560 001.

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NC: 2024:KHC:9352 WP No. 4385 of 2024

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COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THERIGE KARYALAYA 1^ST MAIN ROAD, GANDHIANGAR BENGALURU-560 009.

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JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DIVISINAL VAT SHIVAMOGGA.

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OFFICE OF PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE MYSORE.

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THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES(AUDIT) SWAMY ORCHADE, KUVEMPU NAGARA MAIN ROAD HASSAN DISTRICT HASSAN-573 201.

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EXECUTIVE ENGINEER KUWS AND DB HASSAN.

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THE EXECUTIVE OFFICER OFFICE OF THE PUBLIC WORKS PORTS AND INLAND WATER

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TRANSPORT DEPARTMENT HASSAN DIVISION & HASSAN.

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…RESPONDENTS

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(BY SMT. JYOTI.M. MARADI ., HCGP R-1 TO R-5)

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THIS W.P IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION TO THE R-9 TO 10 TO CONSIDER THE REPRESENTATION MADE ON 20.01.2024 ANNX-C1 DTD 17.07.2023 ANNX-C2 AND DIRECT THEM TO RELEASE THE GST TAX AMOUNT AS STIPULATED BY THE GST ACT.

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NC: 2024:KHC:9352 WP No. 4385 of 2024

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THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

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ORDER

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In this petition, the petitioner seeks for the following reliefs:-

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“ (a) Pleased to issue a writ, orders or direction to the Respondent No.9 to 10 to consider the Representation made on 20.01.2024, Annexure-C1, dated: 17.07.2023, Annexure –C2 and direct them to release the GST Tax amount as stipulated by the GST Act.

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(b) Declare that the provisions of GST Act is inapplicable in respect of works contract where’ provisions of service’ are made prior to 01.07.2017 in so far a petitioners are concerned and consequently that the respondent Nos. 4 to 8 have no jurisdiction to either issue notice to take any coercive steps against the Petitioners under the provisions of the GST Act dated: 01.07.2017.

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(c) Declare that the provisions of Section 7(3) read with clause 6 of Schedule II of the GST Act is ultra-virus Article 366(12A), (26A), (29A) (b) & (f) the Constitution in view of and settled principles of law and down by the Hon’ble Supreme Court regarding “ works contract” and consequently that the respondent Nos. 4 to 8 have no jurisdiction to either issue notice to take any coercive steps against the Petitioners under the provisions of the GST Act for “ works contract” entered into post 01.07.2017 i.e., after the GST Act came into effect.

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NC: 2024:KHC:9352 WP No. 4385 of 2024

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(d) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice.”

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After arguing the matter for some time, learned counsel for the petitioner submits that the petitioner would submit his reply to the Show Cause Notice at Annexure-B dated 29.12.2023 and necessary directions may be issued to respondent Nos. 8 to 10 to consider the same and pass appropriate orders in accordance with law. It is submitted that in addition thereto, the representations submitted by the petitioner at Annexures-C1 and C2 have not been considered and therefore, respondents 8 to 10 may be directed to consider the same in accordance with law.

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Per contra, learned HCGP submits that if the petitioner submits his reply to the show cause notice at Annexure-B dated 29.12.2023, respondent Nos.8 to 10 would consider and pass appropriate orders in accordance with law. It is also submitted that the representations submitted by the petitioner would be considered by respondent Nos.8 to 10 in accordance with law.

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In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of this petition directing respondent

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5 - NC: 2024:KHC:9352 WP No. 4385 of 2024

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Nos.8 to 10 to address the grievances of the petitioner and to consider and pass appropriate orders / take appropriate steps in accordance with law, within a period of three months from the date of receipt of a copy of this order. Liberty is reserved in favour of the petitioner to submit his reply / response along with the documents to the show cause notice to the respondents 8 to 10, who shall consider the same and provide an opportunity of personal hearing to the petitioner and proceed thereafter in accordance with law.

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Subject to the aforesaid directions, the petition stands

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disposed of.

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Sd/JUDGE

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DHA/SRL List No.: 1 Sl No.: 25

Shri H K Kantharaju v. the State of Karnataka

Case brief

What is this about?

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Shri H K Kantharaju v. the State of Karnataka

Case brief

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What did the court decide?

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