M/S. Sangeetha Bar & Restaurant vs. State Of Karnataka
Held
The Court held that KSBCL is not exempt from VAT on liquor sales and that the petitioners are not entitled to input tax credit. The petitioners were found liable to pay VAT on their entire sales turnover.
Facts
The petitioners, who are bar and restaurant owners, challenged assessment orders and demand notices issued under the Karnataka Value Added Tax (KVAT) Act. They contended that the Karnataka State Beverages Corporation Limited (KSBCL) was exempt from VAT on liquor sales and that they should be eligible for input tax credit.
Key Issues
Whether KSBCL is exempt from VAT on liquor sales and whether petitioners are eligible for input tax credit.
Sections Cited
Section 63A, Section 69(1), Section 39(1)
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 22ND DAY OF DECEMBER 2021
BEFORE
THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION No.10403/2021 C/W WRIT PETITION Nos.54008/2018, 56813/2018, 11816/2019, 12167/2020, 5406/2021, 16166/2021, 20929/2021 (T-RES)
IN W.P.NO.10403/2021
BETWEEN:
M/S ALANKAR BAR AND RESTAURANT NO. 50, KANAKAPURA MAIN ROAD, SARAKKI BANGALORE -560 064 (REPRESENTD BY ITS PROPRIETOR SHRI. M.KRISHNAPPA)
…PETITIONER
(BY SRI ATUL KRISHNA RAO ALUR, ADVOCATE)
AND:
STATE OF KARNATAKA
REPRESENTED BY ITS FINANCE SECRETARY
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA, AMBEDKAR VEEDHI,
BENGALURU- 560 001
STATE OF KARNATAKA
REPRESENTED BY REVENUE SECRETARY
KARNATAKA STATE EXCISE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA, AMBEDKAR VEEDHI,
BENGALURU 560 001
THE COMMISSIONER OF COMMERCIAL TAXES,
VANIJE THERIGE KARYALAYA-1,
2
KALIDAS ROAD, GANDHI NAGAR
BENGALURU 560 009
THE JOINT COMMISSIONER
OF COMMERCIAL TAXES (ADMINISTRATION)
DGSTO-3, TTMC 2ND FLOOR
BMTC BUILDING, SHANTHINAGAR
BANGALORE 560 027
THE COMMERC
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.