M/S N.D.Waddar And Company vs. The State Of Karnataka And Ors
Held
The Court held that the writ petition was premature and jurisdiction under Articles 226 and 227 could not be invoked at the stage of a summons or show cause notice. Adequate opportunity exists to raise contentions before the appropriate authorities.
Facts
The petitioner challenged running account bills issued by Karnataka Neeravari Nigam Ltd. and a summons issued by the Directorate General of GST Intelligence. The petitioner argued that the GST Act was not applicable as the contract predated its commencement and they were not liable for the tax.
Key Issues
Whether a writ petition is maintainable at the stage of a summons or show cause notice under the GST Act, and whether the GST Act is applicable to contracts entered into prior to its commencement.
Sections Cited
Section 70, Section 174
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 20TH DAY OF NOVEMBER, 2019 BEFORE THE HON’BLE MR. JUSTICE JOHN MICHAEL CUNHA WRIT PETITION NO.204738/2019(T-RES) BETWEEN: M/S.N.D.WADDAR & COMPANY, H.NO.2-192/2, FRIENDS COLONY, LINGASUGURU, LINGASUGURU TQ, DIST.RAICHUR-584122 REPRESENTED BY ITS PROPRIETOR SRI.N.D.WADDAR. ...PETITIONER (BY SRI S.P.KULKARNI & SRI UMESH.V.MAMADAPUR, ADVOCATES) AND:
THE STATE OF KARNATAKA, REPRESENTED BY ITS SECRETARY, DEPT. OF IRRIGATION, VIDHANA SOUDHA, BENGALURU-560001. 2. THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (SERVICE TAXES) PARLIAMENT HOUSE, NEW DELHI-110001. 3. KARNATAKA NEERAVARI NIGAM LIMITED,
2 (A GOVT.OF KARNATAKA ENTERPRISE) NO.1,4TH FLOOR,COFFEE BOARD BLDG, DR.B.R.AMBEDKAR VEEDHI, BENGALURU-560001 REPRESENTED BY ITS MANAGING DIRECTOR.
THE SENIOR INTELLIGENCE OFFICER, THE DIRECTORATE GENERAL OF GST INTELLIGENCE, BENGALURU ZONAL UNIT, OFFICE OF PRINCIPAL ADDITIONAL DIRECTOR GENERAL, NO.112, S.P.ENCLAVE, ADJACENT TO KARNATAKA BANK, K.H ROAD, BENGALURU-560027. ... RESPONDENTS (BY SRI K.M.GHATE A.G.A FOR R1; NOTICE TO R2 TO R4 DISPENSED WITH) THIS WRIT PETITION IS FILED UNDER AR
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