BharatTaxGST

M Basappa Reddy vs. State Of Karnataka

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WP/14639/2025HC KarnatakaGSTCNR KAHC01033094202502 June 2025Bench: B M SHYAM PRASAD4 pages
For Petitioner: SRI. M. T. NANAIAH, SENIOR ADVOCATE FOR SRI. SIDDALINGAIAH B., ADVOCATEFor Respondent: MS. JYOTI M., HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:18470 WP No. 14639 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 14639 OF 2025 (T-RES) BETWEEN: M BASAPPA REDDY S/O. LATE MUNIYAPPA, AGED ABOUT 78 YEARS, RESIDING AT NO. 15, GURAPPA AVENUE, PRIMROSE ROAD, BANGALORE-560 025, …PETITIONER (BY SRI. M. T. NANAIAH, SENIOR ADVOCATE FOR SRI. SIDDALINGAIAH B.,ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, VIDHANA SOUDHA, BANGALORE-560 001. 2. COMMISSIONER OF COMMERCIAL TAX KALIDASA MARG, GANDHINAGAR, VANIJYA THERIGE KARYALAYA, BANGALORE-560 009. Digitally signed by VANAMALA N Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:18470 WP No. 14639 of 2025 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAX (ENF) 03 SOUTH ZONE BANGALORE CABIN NO. 9, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, 6TH BLOCK, BANGALORE-560 095. 4. DEPUTY COMMISSIONER OF COMMERCIAL TAX (AUDIT)1.6 DGSTO-1 BMTC, 5TH FLOOR, YASHWANTHPUR, BANGALORE-560 022. …RESPONDENTS (BY MS. JYOTI M., HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTIUTITON OF INDIA PRAYING TO QUASH THE SHOW CAUSE NOTICE DTD. 21.01.2025 BEARING FILE NO. DCCT(A)- 1.6/DGSTO-1/2024-25 (ANNX-A) ISSUED BY THE R- 4 AND ALSO THE

ORDER DTD. 06.03.2025 BEARING FILE NO. DCCT(A)-1.6/DGSTO- 1/01/2024-25 PASSED BY THE R-4 AT (ANNX-B) PASSED UNDER SECTION 63 OF THE KGST ACT, 2017 AND READ WITH SECTION 122(1) AND 50 OF THE KGST ACT, 2017 AND CGST ACT, 2017 DIRECTING THE PETITIONER TO PAY AN AMOUNT OF RS. 1,63,17,173/- BY WAY OF WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION.

THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: HC-KAR NC: 2025:KHC:18470 CORAM: HON'BLE MR JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner has called in question the following: a. The Show Cause Notice dated 21.01.2025 bearing File No. DCCT (A)-1.6/DGSTO- 1/2024-25 [ANNEXURE-A] and b. The Order dated 06.03.2025 bearing File No. DCCT (A)-1.6/DGSTO-1/01/2024-25 passed by the fourth respondent [ANNEXURE-B].

It remains undisputed that these relate to the amounts received by the petitioner from M/s. Karnataka Industrial Areas Development Board [KIADB] as 'Solatium', and that the question whether 'Solatium' is exigible under GST has been considered by this Court in the writ petitions in W.P.No.2552/2024 and connected matters, which are disposed of on 10.09.2024, holding that the amount received as 'Solatium' will not be exigible. HC-KAR NC: 2025:KHC:18470 In the light of these circumstances, the petition is allowed and the aforesaid Show Cause Notice and the Order are quashed. (B M SHYAM PRASAD) JUDGE RB

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.