Sri V N Lokesh vs. State Of Karnataka
Held
The Court directed the Principal Secretary to consider the representations submitted by the petitioners regarding the GST registration requirement. The representations were to be decided expeditiously, within four weeks.
Facts
Petitioners, engaged in repairing weighing instruments, challenged a circular requiring GST registration for their business. They argued that as repairers, GST registration was not applicable to them. They had submitted representations to the relevant department.
Key Issues
Whether the requirement of GST registration for businesses involved solely in the repair of weighing instruments is legally tenable. Whether the petitioners have an alternative efficacious remedy.
Sections Cited
Section 50
AI-generated summary — verify with the full judgment below
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF MARCH, 2020 BEFORE
THE HON' BLE MR.JUSTICE R DEVDAS
WRIT PETITION NO.3334 OF 2020(GM-RES)
BETWEEN
1 . SRI V N LOKESH S/O. LATE. SRI NARASIMAPPA, AGED ABOUT 50 YEARS PROP. OF M/S. JAYALAKSHMI SCALE SERVICE, NO. 147/147 VAJRAHALLI, UTTARAHALLI HOBLI, KANAKAPURA MAIN ROAD, BENGALURU 560062
2 . SRI. V N KEMPANNA S/O. LATE. SRI. NARASIMAPPA, AGED ABOUT 47 YEARS, PROP OF M/S. HEMA METRIC WORKS, NO.1-B, NO.159-1-3, GROUND FLOOR HENNUR VILLAGE BENGALURU- 560043. 3 . SRI. YASHAVANTH KUMAR R S/O. SRI. MUNIRAJU, AGED ABOUT 25 YEARS, PROP. OF RIGHT TO WEIGHT, NO. 26/2, MARAMMA TEMPLE ROAD, THALAGHATTAPURA POST, BYANAPALYA (VAJRAHALLI), BENGALURU 560062
4 . SRI. P KATHAVARAYAN S/O. SRI. PACHAYAPPA, AGED ABOUT 58 YEARS,
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5 . SRI. K RAGHU S/O. SRI. P KATHAVARAYAN, AGED ABOUT 28 YEARS,
THE PETITIONERS 4 AND 5 ARE THE PARTNERS OF M/S. RAY SCALE SERVICE, NO. 628, GODAVARI NADI ROAD, BRUNDAVANA NAGAR, BENGALURU 560050
6 . SRI. SIDDAPPA H D S/O. LATE. DEVAIAH, AGED ABOUT 48 YEARS, PROP. OF M/S. KARNATAKA SCALES, NO. 50, 8
The judgment continues below.
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