Pull Ravi Kumar Goud vs. The State Of Telangana
Facts
The petitioner, Puli Ravi Kumar Goud, challenged a notice issued by the Executive Officer of Sri Raja Rajeshwara Swamy Devasthanam (Respondent No. 3). The notice demanded payment of 18% GST on a bid amount of Rs. 19,80,000, out of a total bid of Rs. 1,10,00,000. The petitioner contended that as a charitable trust registered under Section 12-AA of the Income Tax Act, 1961, there was no liability to pay GST. The petitioner had already paid Rs. 9,90,000. The writ petition sought to declare the notice arbitrary and illegal, and to set it aside, directing the adjustment of the already collected GST amount towards the second installment of the bid amount. The petitioner also filed an interlocutory application seeking directions for the adjustment of the GST amount.
Held
The Court considered the submissions made by the learned counsel for the petitioner. The petitioner's counsel sought permission to withdraw the writ petition. The Court granted this permission. Consequently, the writ petition was dismissed as withdrawn. The Court did not delve into the merits of the case or decide the issues raised regarding GST liability or the legality of the notice. The interlocutory application, if any, pending in the writ petition also stood closed.
Key Issues
1. Whether the charitable trust, registered under Section 12-AA of the Income Tax Act, 1961, is liable to pay GST on the bid amount, as per the impugned notice issued by Respondent No. 3? 2. Whether the action of Respondent No. 3 in demanding GST is arbitrary, illegal, contrary to the provisions of the Income Tax Act, 1961, and violative of the petitioner's fundamental rights? Petitioner's arguments: The petitioner argued that charitable trusts registered under Section 12-AA of the Income Tax Act, 1961, are exempt from GST liability. The demand for GST was therefore illegal and arbitrary. The petitioner relied on the provisions of the Income Tax Act, 1961, and Articles 14, 21, and 300-A of the Constitution of India. Revenue/State's arguments: The judgment does not record any specific arguments made by the respondents.
AI-generated summary — verify with the full judgment below
[ 3255 ] Between: Puli Ravi Kumar Goud, S/o Puli llaiah Goud, Aged about 45 years, Occ.Bussiness, R/o H.No.1-2-33, Shastri Nagar, Vemulawada Town and Mandal, Rajanna Sircilla District, Telangana State HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) TUE AY, THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE N.V.SHRAVAN KUMAR wRlr PETITIoN No: 2003LQE2Q24 ...PETITIONER E ndowments AND 1 The State of Telangana, Rep.by its Principal Secretary, Department, Secretariat Buldings, Hyderabad
The Commissioner, Endowments Hyderabad Department, Bogulkunta, Thilak Road,
The Executive Officer, Sri Raja Rajeshwara Swamy Devasthanam, Vemulawada, Rajanna Sircilla District, Telangana State
The Commissioner Central Tax/GST, Government of lndia, Bhasheer Bagh, Hyderabad ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an order or direction, more particularly one in the nature of writ of mandamus declaring the action of the Respondent no.3 in issuing lmpugned Notice RC.No.841146212022-2D1
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