Puravankara Limited vs. Ms. Anitha K S
Held
The Court noted that on September 27, 2024, the Commissioner of Commercial Taxes had indicated that the appellant could issue a credit note to the consumer, and the benefit would be passed on to the appellant for payment. The appellant sought time to obtain instructions. During the current hearing, the counsel for the Commissioner of Commercial Taxes confirmed that the respondent is bound by the previous order. The counsel for the appellant and the counsel for the Commissioner of Commercial Taxes, on instructions, stated that the entire process to ensure the money equivalent of the GST amount is received by respondent No. 1 will be completed on or before January 31, 2025. In light of these submissions, the Court found that nothing further survived in the appeal and disposed of it as having become infructuous. The appellant also sought permission to withdraw Rs. 9,00,000/- deposited before the RERA Appellate Tribunal, which the Court permitted, subject to filing an application before the Tribunal for withdrawal of the amount with interest, if any.
Facts
The appeal was filed by Puravankara Limited against an order of the Karnataka Real Estate Appellate Tribunal. The dispute originated from a complaint filed by Ms. Anitha K S before the Real Estate Regulatory Authority (RERA). The Commissioner of Commercial Taxes (Karnataka) was also a respondent. The High Court had previously directed on September 27, 2024, that the appellant could issue a credit note in favor of the consumer (respondent No. 1) to facilitate payment. The appellant sought time to take instructions. The present hearing was to address the outcome of those instructions.
Key Issues
1. Whether the appellant can issue a credit note in favor of the consumer to facilitate the payment of the required amount, and if so, what is the mechanism for ensuring the consumer receives the GST amount equivalent. Contentions: Petitioner (Appellant): Sought time to take instructions regarding the issuance of a credit note and the subsequent payment mechanism. Revenue (Respondent No. 3): Stated that the appellant can raise a credit note in favor of the consumer, and the benefit thereof shall be given to the appellant to enable payment. The respondent is bound by the previous order of the Court.
Sections Cited
Section 58 of the Real Estate (Regulation and Development) Act, 2016, Section 100 of the Code of Civil Procedure, 1908
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:50428-DB IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF DECEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE V KAMESWAR RAO AND THE HON'BLE MR JUSTICE S RACHAIAH RERA APPEAL NO. 7 OF 2023 BETWEEN:
PURAVANKARA LIMITED HAVING ITS REGISTERED OFFICE AT # 130/1, ULSOOR ROAD, BENGALURU – 560 042. REPRESENTED BY ITS AUTHORIZED SIGNATORY JATIN UJJINI C S
…APPELLANT (BY SRI. ANANDARAMA, ADVOCATE) AND:
MS. ANITHA K S AGED ABOUT 47 YEARS D/O LATE K G SHAMBULINGAPPA, R/AT F-NO 1301, FIJI, PURVA PALM BEACH, ELU'S ROAD, NEAR CEO CENTRE, HANUMANTHAPPA LAYOUT, BENGALURU – 560 043. AND AT NO 323, 3RD BLOCK, EMBASSY HERITAGE, 8TH MAIN, MALLESWARAM, BANGALORE – 560 003. NARAYANA UMA Location: HIGH COURT OF KARNATAKA NC: 2024:KHC:50428-DB
THE REAL ESTATE REGULATORY AUTHORIT, KARNATAKA 2ND FLOOR, SILVER JUBILEE BLOCK, UNITY BUILDING, CSI COMPOUND, 3RD CROSS, MISSION ROAD, BENGALURU – 560 027. REPRESENTED BY ITS SECRETARY
THE COMMISSIONER OF COMMERCIAL TAXES (KA
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