M/S. M.J.S. Enterprises vs. The Controller Of Stores & Purchase
Held
The Court held that the petitions were premature and misconceived as the GST rate was not fixed at 28% but indicated as 'As applicable / 28.0'. The Court stated that the correct rate could be clarified by the respondents or the Commercial Tax Department.
Facts
Petitioners, auction purchasers of scrap buses, challenged e-auction notifications. Their grievance was that the GST rate was indicated as 'As applicable / 28.0' instead of the claimed 18%.
Key Issues
Whether the GST rate mentioned in the e-auction notification was fixed at 28% or if the petitions were premature given the ambiguity and the availability of mechanisms for clarification.
Sections Cited
Section 96
AI-generated summary — verify with the full judgment below
1/12 IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 13th DAY OF SEPTEMBER 2017
BEFORE
THE HON'BLE Dr.JUSTICE VINEET KOTHARI
WRIT PETITION Nos.42013-42023/2017 (T-RES)
BETWEEN:
M/S. M.J.S. ENTERPRISES REPRESENTED BY ITS PARTNER SRI. SHUAIB AHAMED AGED ABOUT 30 YEARS KONAKUNTE CROSS, UTTARAHALLI BENGLAURU 560062. 2. M/S H.B. ENTERPRISES REPRESENTED BY ITS PROPRIETOR SRI. SYED HIDDAYATULLA AGED ABOUT 41 YEARS H. SIDDAIAH ROAD BENGALURU 560027. 3. M/S ROYAL AUTOMOBILES REPRESENTED BY ITS PROPRIETOR SRI. SYED BARKATULLA AGED ABOUT 37 YEARS H. SIDDAIAH ROAD BENGALURU 560027. 4. M/S M.G. AUTOMOBILES REPRESENTED BY ITS PROPRIETOR SRI. ZHUAIB AHAMED AGED ABOUT 27 YEARS H. SIDDAIAH ROAD BENGALURU 560027. 5. M/S S.A. AUTOMOBILES REPRESENTED BY ITS PROPRIETOR
Date of Order 13-09-2017 W.P.Nos.42013-42023/2017 M/s. M.J.S. Enterprises & others Vs. The Controller of Stores & Purchase& others
2/12
SRI. JAVEED AHAMED AGED ABOUT 61 YEARS H. SIDDAIAH ROAD BENGALURU 560027. 6. M/S T.S. ENTERPRISES REPRESENTED BY ITS PROPRIETOR SRI. AKRAMULLA KHAN AGED ABOUT 43 YEAR
The judgment continues below.
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