Dayananda Sagar vs. State Of Karnataka

WP/28854/2019HC KarnatakaGSTCNR KAHC01039474201909 August 2021Bench: M.NAGAPRASANNA3 pages
For Petitioner: SRI.T.P.VIVEKANANDA, ADV. (PHYSICAL HEARING
AI SummaryRemanded

Facts

The petitioners, represented by their GPA holder M/s. Candeur Construction, have filed a writ petition challenging a demand notice dated June 26, 2019, issued by the Joint Director, Town Planning (North), Bruhat Bangalore Mahanagara Palike (BBMP). The demand notice includes various charges such as scrutiny fee, license fee, ground rent, GST, and security deposit. The petitioners seek to quash the demand notice specifically concerning the amounts levied towards scrutiny fee (Rs. 10,69,994/-), license fee (Rs. 2,13,99,880/-), ground rent and GST (Rs. 1,26,25,929/-), and security deposit (Rs. 1,76,13,070/-). The present writ petition raises identical issues to those previously adjudicated in W.P. No. 4601/2020 and connected cases.

Held

The Court disposed of the present writ petition by following the order passed in W.P. No. 4601/2020 and connected cases, which were decided on August 4, 2021. As the issues in this petition were identical to those in the aforementioned cases, the Court applied the same reasoning and decision. The judgment does not provide the specific details of the order in W.P. No. 4601/2020, but by stating that it disposed of the current petition in light of the previous order, it indicates that the outcome for the petitioners in this case is determined by that prior ruling. The specific findings on each component of the demand (scrutiny fee, license fee, ground rent, GST, security deposit) are not detailed in this order, as it relies on a previous judgment. No issue was expressly left undecided.

Key Issues

1. Whether the demand notice issued by the Joint Director, Town Planning (North), BBMP, dated June 26, 2019, is legally sustainable in so far as it levies charges for scrutiny fee, license fee, ground rent, GST, and security deposit against the petitioners. Petitioner's contention: The petitioners argue that the demand notice is arbitrary and illegal, seeking to quash specific components of the demand, including scrutiny fee, license fee, ground rent, GST, and security deposit. They rely on the fact that the issues raised in this petition are identical to those decided in W.P. No. 4601/2020 and connected cases, implying that the outcome should follow the precedent set in those cases. Revenue/State's contention: The judgment does not explicitly record any specific arguments made by the State of Karnataka or the BBMP in this particular writ petition. However, it is implied that they are defending the demand notice issued by the BBMP.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 09TH DAY OF AUGUST, 2021

BEFORE

THE HON'BLE MR. JUSTICE M. NAGAPRASANNA

WRIT PETITION No.28854/2019 (LB-BMP)

BETWEEN

1.

DAYANANDA SAGAR

AGED 60 YEARS S/O LATE G.A.RAMAIAH REDDY, R/AT NO. 741, 21ST CROSS, 8TH BMAIN, 7TH SECTOR, HSR LAYOUT, BENGALURU – 560 102. 2. SRI G.R.KESHAVA REDDY

AGED 58 YEARS S/O LATE G.A.RAMAIAH REDDY, NO. 1250, 3RD MAIN, 18TH CROSS, 7TH SECTOR, HSR LAYOUT, BENGALURU – 560 102. 3. SRI ANJANEYA

AGED 80 YEARS S/O. LATE. PILLAPPA, R/AT DASARA STREET, GUNJUR, VARTHUR WARD NO. 149, BENGALURU – 560 087. REPRESENTED BY THEIR GPA HOLDER, M/S CANDEUR CONSTRUCTION A REGISTERD PARTNERSHIP FIRM, HAVING ITS REGISTERD OFFICE AT SY. NO. 183/1A, 183/1B, 183/10, GUNJUR MAIN ROAD,

2 NEXT TO VINAYAKA THEATER, VARTHUR, WHITE FIELD, BENGALURU EAST – 560 087. BY ITS MANAGING PARTNER, SRI KATAM REDDY SRIKANTH REDDY. ... PETITIONERS

(BY SRI.T.P.VIVEKANANDA, ADV. (PHYSICAL HEARING))

AND

1.

STATE OF KARNATAKA REPRESENTED BY IT SECRETARY, URBAN DEVELOPMENAT DEPARTMENT, 4TH FLOOR, VIKASA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU – 560 001

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.

See plans and prices

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.