M/S Happiest Minds Technologies PVT LTD vs. Union Of INDIA
Original PDF →WP/48878/2017HC KarnatakaGSTCNR KAHC01012245201720 January 2023Bench: B M SHYAM PRASAD4 pages
For Petitioner: SRI.C.R. RAGHAVENDRA., ADVOCATEFor Respondent: SRI.HEMA KUMAR K., AGA FOR R2 & R5; SRI. JEEVAN J. NEERALAGI, ADVOCATE FOR R1, R3, R4; SRI. ANUPARNA BORDOLOI FOR R6; R7 SERVED
No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
- 1 -
WP No. 48878 of 2017
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 20TH DAY OF JANUARY, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 48878 OF 2017 (T-RES)
BETWEEN:
M/S HAPPIEST MINDS TECHNOLOGIES PVT LTD
NO.47/8 SJR EQUINOX, DODDATHOGUR VILLAGE
BEGUR HOBLI
ELECTRONIC CITY PHASE I
BANGALORE-560100
REPRESENTED BY SRI N VENKATRAMAN
AGED ABOUT 47 YEARS
S/O K NARAYANAN
CFO OF M/S HAPPIEST MINDS
TECHNOLOGIES PVT LTD
…PETITIONER
(BY SRI.C.R. RAGHAVENDRA., ADVOCATE)
AND:
1.
UNION OF INDIA
MINISTRY OF FINANCE
REPRESENTED BY SECRETARY
NORHT BLOCK
NEW DELHI-110001.
Digitally signed
by NARASIMHA
MURTHY
VANAMALA
Location: HIGH
COURT OF
KARNATAKA
- 2 -
WP No. 48878 of 2017
2.
STATE OF KARNATAKA
REPRESENTED BY SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-560001.
3.
GST COUNCIL
REPRESENTED BY REVENUE
SECRETARY & EX OFFICIO
SECRETARY TO THE GST COUNCIL
5TH FLOOR, TOWER II
JEEVA BHARTI BUILDING
JANPATH ROAD
CONNAUGHT PLACE
NEW DELHI-110001.
4.
COMMISSIONER OF CENTRAL TAX
BANGALORE SOUTH COMMISSIONERATE
C R BUILDING, QUEENS ROAD
BENGALURU-560001.
5.
COMMISSIONER OF STATE TAX
LOCAL GST OFFICE 025-BENGALUR
(LVO-25), KORAMANGALA
BENGALURU-560034.
6.
M/S TATA CAPITAL FINANCIAL SERVICES LTD
2ND FLOOR, PRESTIGE CORNICHE
NO.62, RICHMOND ROAD
BENGALURU-560025.
REP. BY AUTHORIZED SIGNATORY.
7.
M/S SUNDARAM FINANCE LTD
NO.21, PATULLOS ROAD
CHENNAI-600002.
- 3 -
WP No. 48878 of 2017
REP. BY AUTHORIZED SIGNATORY.
8.
M/S KOTAK MAHINDRA PRIME LIMITED
36-38A, NARIMAN BHAVAN
227, NARIMAN POINT
MUMBAI-400021.
REP. BY AUTHORIZED SIGNATORY.
…RESPONDENTS
(BY SRI.HEMA KUMAR K., AGA FOR R2 & R5;
SRI. JEEVAN J. NEERALAGI, ADVOCATE FOR
R1,R3,R4; SRI. ANUPARNA BORDOLOI FOR R6;
R7 SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLE
227 OF THE CONSTITUTION OF INDIA PRAYING TO
DIRECT
TO
DECLARE
SCHEDULE
II
ENTRY
5(f)
THERETO TO THE CGST ACT, 2017 VIDE ANNX-A1 AND
SCHEDULE II ENTRY 5(f) THERETO TO THE KGST ACT,
2017 VIDE ANNX-A2 AS UNCONSTITUTIONAL BEING
VIOLATE OF ARTICLE 366(29A) OF THE CONSTITUTION.
QUASH THE ENTRIES NO.15(ii) & (v) AND 17(iii) & (vi) OF
NOTIFICATION NO.11/2017 CT(R), DATED 28.06.2017
AS AMENDED BY NOTIFICATION NO.31/2017-CENTRAL
TAX (RATE) DATED 13.10.2017 VIDE ANNX-B1 AND
ENTRIES 15(ii) & (v) AND 17(iii) & (vi) NOTIFICATION
NO.11/2017-NO.FC 48 CSL 2017, BENGALURU, DATED
29.06.2017
AS
AMENDED
BY
NOTIFICATION
NO.31/2017-FDSL DATED 13.10.2017 ENCLOSED AT
ANNESURE B2, ENTRIES 15(ii) & (v) AND 17 (iii) & (vi)
NOTIFICATION
NO.
8/2017
IGST
(RATE)
DATED
28.06.2017
AS
AMENDED
BY
NOTIFICATION
NO.
39/2017 INTERGRATED TAX (RATE) DATED 13.10.2017
MARKED AS ANNEXURE B, ENTRY NO.1 AND 2A OF
NOTIFICATION NO. 2/2017- COMPENSATION CESS
(RATE)
DATED
28.06.2017
AS
AMENDED
BY
NOTIFICATION NO.6/2017 COMPENSATION CESS TAX
(RATE) DATED 13.10.2017 WHICH IS MARKED AS
- 4 -
WP No. 48878 of 2017
ANNEXURE B4 AS BEING VIOLATIVE OF ARTICE
14/19/265
AND
ARTICLE
366(29A)
OF
THE
CONSTITUTION.
THIS PETITION, COMING ON FOR HEARING, THIS
DAY, THE COURT MADE THE FOLLOWING:
The learned counsel for the petitioner seeks leave to place on record a memo for withdrawal of the petition.
The learned counsel is permitted and on perusal, the petition is dismissed as withdrawn. JUDGE
SA ct:sr
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.