Sri. K. Rajanna vs. State Of Karnataka
Facts
The petitioners, represented by their General Power of Attorney holder, M/s Alpine Housing Development Corporation Ltd., have filed a writ petition challenging a demand notice dated June 12, 2019, issued by the Joint Director, Town Planning (North), Bruhat Bangalore Mahanagara Palike (BBMP). The demand notice includes charges for ground rent, Goods and Services Tax (GST) at 18% on the ground rent, and scrutiny fees. The petitioners are seeking to quash this demand notice, specifically the portions relating to ground rent, GST on ground rent, and scrutiny fees. The writ petition addresses issues identical to those raised in W.P.No.4601/2020 and connected cases.
Held
The Court disposed of the present writ petition by following its order dated August 4, 2021, passed in W.P.No.4601/2020 and connected cases. The judgment does not provide the specific details of the issues decided in the prior order or the reasoning behind it. Therefore, the specific findings on the demand for GST on ground rent, the legality of the ground rent itself, and the scrutiny fees are not elaborated in this particular order. The operative directions are to follow the previous judgment. Any issues expressly left undecided are not recorded in this judgment.
Key Issues
1. Whether the demand for Goods and Services Tax (GST) at 18% on the ground rent is legally sustainable, considering the nature of the ground rent and the applicability of GST provisions. Petitioner's Contention: The petitioners argue that the demand for GST on ground rent is unsustainable. They contend that the demand notice, as issued by the Joint Director, Town Planning (North) of the BBMP, is flawed. They seek to quash the demand notice in so far as it pertains to ground rent, GST on ground rent, and scrutiny fees. Revenue's Contention: The judgment does not record any specific arguments presented by the revenue or the BBMP regarding the GST demand or the ground rent. The court's decision is based on a prior order concerning identical issues.
Sections Cited
None explicitly mentioned in the provided text.
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.39308/2019 (LB-BMP)
BETWEEN
SRI K. RAJANNA AGED 67 YEARS, S/O SRI B.KRISHNAPPA, R/AT KANNAMANGALA VILLAGE, DEVANAHALLI TALUK, BENGALURU.
SRI N.SHIVAKUMAR AGED 57 YEARS, S/O P.NANJUNDAPPA, R/AT NO.1298, NEAR KODIGEHALLI RAILWAYNGATE, KODIGEHALLI, VIDYARANYAPURA POST, BENGALURU – 560 097. 3. SRI K.G.VENKATESH AGED 64 YEARS, S/O LATE GANGAPPA, R/AT NO.263, KODIGEHALLI, SHANKARANAGAR POST, BENGALURU – 560 092. PETITIONERS ARE REPRESENTED BY THEIR GENERAL POWER OF ATTORNEY HOLDER M/S ALPINE HOUSING DEVELOPMENT CORPORATION LTD.,
2 A REGISTERED COMPANY, HAVING ITS OFFICE AT NO.302, ALPINE ARCH, NO.10, LANNGFORD ROAD, BENGALURU – 560 027 BY ITS DIRECTOR, MR.S.A. KABEER. ... PETITIONERS
(BY SRI T.P.VIVEKANANDA, ADVOCATE (PHYSICAL HEARING))
AND
STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, URBAN DEVELOPMENT DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU – 560 001. 2. THE BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE, BENGA
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.