Shri H K Kantharaju vs. The State Of Karnataka
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Cause title — parties, addresses and appearances
ORDER
In this petition, the petitioner seeks for the following reliefs:- “ (a) Pleased to issue a writ, orders or direction to the Respondent No.9 to 10 to consider the Representation made on 20.01.2024, Annexure-C1, dated: 17.07.2023, Annexure –C2 and direct them to release the GST Tax amount as stipulated by the GST Act. (b) Declare that the provisions of GST Act is inapplicable in respect of works contract where’ provisions of service’ are made prior to 01.07.2017 in so far a petitioners are concerned and consequently that the respondent Nos. 4 to 8 have no juri iction to either issue notice to take any coercive steps against the Petitioners under the provisions of the GST Act dated: 01.07.2017. (c) Declare that the provisions of Section 7(3) read with clause 6 of Schedule II of the GST Act is ultra-virus Article 366(12A), (26A), (29A) (b) & (f) the Constitution in view of and settled principles of law and down by the Hon’ble Supreme Court regarding “ works contract” and consequently that the respondent Nos. 4 to 8 have no juri iction to either issue notice to take any coercive steps against the Petitioners under the provisions of the GST Act for “ works contract” entered into post 01.07.2017 i.e., after the GST Act came into effect. NC: 2024:KHC:9352 (d) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice.”
After arguing the matter for some time, learned counsel for the petitioner submits that the petitioner would submit his reply to the Show Cause Notice at Annexure-B dated 29.12.2023 and necessary directions may be issued to respondent Nos. 8 to 10 to consider the same and pass appropriate orders in accordance with law. It is submitted that in addition thereto, the representations submitted by the petitioner at Annexures-C1 and C2 have not been considered and therefore, respondents 8 to 10 may be directed to consider the same in accordance with law.
Per contra, learned HCGP submits that if the petitioner submits his reply to the show cause notice at Annexure-B dated 29.12.2023, respondent Nos.8 to 10 would consider and pass appropriate orders in accordance with law. It is also submitted that the representations submitted by the petitioner would be considered by respondent Nos.8 to 10 in accordance with law.
In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of this petition directing respondent NC: 2024:KHC:9352 Nos.8 to 10 to address the grievances of the petitioner and to consider and pass appropriate orders / take appropriate steps in accordance with law, within a period of three months from the date of receipt of a copy of this order. Liberty is reserved in favour of the petitioner to submit his reply / response along with the documents to the show cause notice to the respondents 8 to 10, who shall consider the same and provide an opportunity of personal hearing to the petitioner and proceed thereafter in accordance with law.
Subject to the aforesaid directions, the petition stands disposed of. JUDGE
DHA/SRL List No.: 1 Sl No.: 25
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.