M/S Prosper Jewel Arcade LLP vs. The Deputy Commissioner
Held
The Court held that the constitutional and statutory changes related to GST were not applicable to the assessment period of 2012-13. The re-assessment order passed under the KVAT Act was valid, and the petitioner had an alternative remedy of appeal.
Facts
The petitioner challenged a re-assessment order passed under the Karnataka Value Added Tax Act, 2003 (KVAT Act) for the assessment year 2012-13. The petitioner also questioned the constitutional validity of certain sections of the Karnataka Goods and Services Tax Act, 2017 (KGST Act), which came into effect later.
Key Issues
Whether the GST regime and related constitutional amendments are applicable to a tax period prior to their enforcement, and whether a writ petition is maintainable when an alternative appellate remedy exists.
Sections Cited
Section 39(1), Section 62, Section 174(1), Section 173
AI-generated summary — verify with the full judgment below
1/12 IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 25TH DAY OF OCTOBER 2018
BEFORE
THE HON'BLE Dr.JUSTICE VINEET KOTHARI
WRIT PETITION No.20642/2018 (T-RES)
BETWEEN:
M/s. Prosper Jewel Arcade LLP No.444, 20th Main, West of Chord Road Rajaji Nagar, First Block Bangalore-560010 Represented herein by its Designated Partner Sri. K.P. Veeran Kutty Aged 68 years.
…Petitioner (By Mr. N. Venkataraman, Senior Counsel for Mr. V. Vinay Giri, for M/s. King & Partridge)
AND:
The Deputy Commissioner Commercial Taxes (Audit & Recovery) 2.8, DVO-2, ‘A’ Block Near passport office Koramangala, Bangalore-560047. 2. The Assistant Commissioner LVO 140, DVO-2, Near National Games Village Koramangala, Bangalore-560047. 3. The Commissioner State Goods and Service Tax Department R
Date of judgment: 25-10-2018 W.P.No.20642/2018 M/s. Prosper Jewel Arcade LLP Vs. The Deputy Commissioner Commercial Taxes and others 2/12
(Commercial Taxes Department) 1st Main Road, Gandhinagar Bangalore-560009. 4. The State of Karnataka Represented herein by the Principal Secretary Finance Department Government of
The judgment continues below.
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