M/S Sudhanva Engineers And Builders vs. Karnataka Urban Water Supply
Facts
The petitioner, M/s Sudhanva Engineers and Builders, filed two writ petitions before the Karnataka High Court. In WP No. 2911 of 2024, the petitioner sought a direction for Respondent No. 2 (Chief Project Officer, Project Implementation Unit, State Highway Development Project) to pay GST dues of Rs. 93,60,678/- for FY 2018-19, along with interest and penalty, to Respondent No. 5 (Deputy Commissioner of Commercial Taxes). The petitioner also sought to restrain Respondent No. 5 from proceeding against them based on a show cause notice and demand order. In WP No. 3196 of 2024, similar reliefs were sought for larger amounts for FY 2018-19, FY 2019-20, FY 2020-21, and FY 2017-18, with directions for Respondent No. 2 to pay these amounts to Respondent No. 5 or directly to the petitioner.
Held
The Court held that the issue involved in the present petitions was directly and squarely covered by the Court's previous order in Sri Chandrashekaraiah and others Vs. The State of Karnataka and others – WP No.9721/2019 and connected matters dated 11.04.2023. Consequently, the Court allowed the present petitions and disposed of them in terms of the said order. The Court directed Respondent Nos. 1 and 2 to pay the GST dues of the petitioner, including interest at 18% and penalty at 10%, as levied by the demand order dated 21.12.2023 for the financial years 2017-18, 2018-19, 2019-20, and 2020-21, to respondent Nos. 3 to 5 (State), after due verification and in accordance with law. Liberty was also granted to the petitioner to submit fresh representations with calculations, which the respondents were to consider.
Key Issues
1. Whether the present writ petitions are covered by the judgment of this Court in Sri Chandrashekaraiah and others Vs. The State of Karnataka and others – WP No.9721/2019 and connected matters dated 11.04.2023? Petitioner's contention: The petitioner argued that the issue in controversy is directly covered by the aforementioned judgment of this Court and therefore, the present petitions should be allowed and disposed of in terms of that order. The petitioner relied on the precedent set in the Chandrashekaraiah case. Respondents' contention: The respondents contended that there is no merit in the petitions and they are liable to be dismissed.
Sections Cited
Section 73, Section 129
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NC: 2024:KHC:16865 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF APRIL, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 2911 OF 2024 (T-RES) C/W WRIT PETITION NO. 3196 OF 2024(T-RES)
IN W.P.No.2911/2024: BETWEEN:
M/S SUDHANVA ENGINEERS AND BUILDERS A SOLE PROPRIETORSHIP, HAVING ITS REGISTERED OFFICE AT NO.1298, 13TH MAIN, 5TH A CROSS, JUDICIAL LAYOUT, YELAHANKA BENGALURU - 560 064. REPRESENTED BY PROPRIETOR SRI SUDHANVA S. …PETITIONER (BY SRI. S.S. NAGANAND, SENIOR COUNSEL FOR SMT. SUMANA NAGANAND, ADVOCATE)
AND:
STATE OF KARNATAKA PUBLIC WORKS DEPARTMENT, K R CIRCLE, BENGALURU - 560 001 REP BY ITS PRINCIPAL SECRETARY.
CHIEF PROJECT OFFICER PROJECT IMPLEMENTATION UNIT,
STATE HIGHWAY DEVELOPMENT PROJECT K R CIRCLE, BANGALORE – 560 001. Vandana S Location: HIGH COURT OF KARNATAKA NC: 2024:KHC:16865
STATE OF KARNATAKA FINANCE DEPARTMENT
II FLOOR , VIDHANA SOUDHA, B
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