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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Bhandary Gas Agency, Represented By Proprietor, Manjunath Bhandary – Appellant
Versus
Joint Commissioner Of Commercial Taxes, DGSTO, Malnad Division, Shivamogga – Respondent
| Table of Content |
|---|
| 1. petitioner seeks relief against gst assessment. (Para 1 , 2) |
| 2. arguments regarding residential dwelling definition. (Para 6 , 7) |
ORDER :
S.R. KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:-
“a) Issue a Writ of Certiorari or any direction to quash and set aside the order bearing No.ZD2901240163160 dated: 10.01.2024 under S.107 of the KARNATAKA GOODS AND SERVICES TAX ACT , vide Annexure-A as it is without jurisdiction , arbitrary , void and illegal.
b) Issue a Writ of mandamus or any direction allowing the application dated: 26.09.2022 vide Annexure-G.
c) Issue a Writ of Mandamus or direction to the Respondent No.2 refund the amount of Rs.62,50,716/- along with interest paid by the petitioner under protest.
d) Declare the act of Respondent Authorities of issuing the impugned order vide Annexure-A is arbitrary and bad in the eyes of law.
e) Any other relief/s as this Hon’ble Court deems fit in the interest of justice and equity.”
2. A perusal of the material on record will indicate that on 02.08.2022, the 2nd respondent conducted an audit and prepared a report under Section 65(6) of the GST Act, 2017 and included the rent received from the
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The court affirmed that leasing of premises as a hostel for students constitutes a residential dwelling under GST law, qualifying for tax exemption regardless of the lessee's use.
It is well settled that rights of parties will have to be determined on basis of rights available to them on date of suit.
The court ruled that acknowledgment of rent exceeding statutory thresholds affirms jurisdiction under the Transfer of Property Act, negating claims under the Karnataka Rent Act.
The court established that an exemption from the provisions of the Bombay Tenancy and Agricultural Lands Act must be issued by the State Government through a formal notification, and that failure to ....
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