M/S Vishwam Constructions vs. State Of Karnataka
Facts
The petitioner, M/s Vishwam Constructions, a registered partnership firm, filed a writ petition challenging a demand notice dated October 7, 2020, issued by the Joint Director, Building License Cell (North), Bruhat Bangalore Mahanagara Palike (BBMP). The demand notice included amounts for ground rent, GST, license fee, and scrutiny fee. The petitioner sought to quash the demand specifically for Rs. 1,95,573/- towards GST, along with other charges. The petitioner argued that the issues raised in this writ petition were identical to those previously considered in W.P.No.4601/2020 and connected cases.
Held
The Court held that the issues raised in the present writ petition were identical to those that had been decided in W.P.No.4601/2020 and connected cases. Consequently, the Court disposed of the present writ petition by following the order passed in the aforementioned batch of cases on August 4, 2021. The specific findings or reasoning from the August 4, 2021 order regarding the GST demand are not detailed in this judgment. However, by following the previous order, it implies that the relief granted or denied in the prior cases would apply here. The operative directions would be to dispose of this petition in line with the prior judgment, which likely involved quashing or modifying the demand based on the findings in W.P.No.4601/2020. No issue was expressly left undecided.
Key Issues
1. Whether the demand for GST of Rs. 1,95,573/- in the notice dated October 7, 2020, issued by the Joint Director, Building License Cell (North), BBMP, is legally sustainable? The petitioner contended that the issues in this writ petition are identical to those decided in W.P.No.4601/2020 and connected cases. The petitioner relied on the previous judgment to argue for the quashing of the GST demand. The respondents, State of Karnataka and BBMP, did not present any separate arguments as the court noted the identical nature of the issues with a previously decided batch of petitions. The judgment does not record specific arguments from the respondents regarding the GST demand itself, other than their general representation.
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.13458/2020 (LB-BMP)
BETWEEN
M/S VISHWAM CONSTRUCTIONS A REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT NO.159, 1ST FLOOR, II MAIN SESHADRIPURAM BENGALURU – 560 020 REPRESENTED BY ITS PARTNER SRI K.P.SRINIVAS ... PETITIONER
(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 BENGALURU – 560 002 REPRESENTED BY ITS COMMISSIONER.
THE JOINT DIRECTOR BUILDING LICENSE CELL (NORTH)
2 BRUHAT BANGALORE MAHANAGARA PALIKE N.R SQUARE BENGALURU – 560 002. ... RESPONDENTS
(BY SRI NITHYANANDA K.R., HCGP FOR R1(PHYSICAL HEARING); SRI V.SREENIDHI, ADVOCATE FOR R2 & R3 (PHYSICAL HEARING))
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD:07.10.2020 VIDE ANNX-E ISSUED BY THE R-3 ON
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