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TMI Blog2024 (5) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... - The issue involved in the present writ petitions would fall under category KVAT regime as is enunciated in SRI CHANDRASHEKARAIAH, M/S. GOVINDE GOWDA AND SONS, M/S. D.K. CONSTRUCTIONS, M/S. SRI AYYAPPA CONSTRUCTIONS, M/S. ANNAPOORNESHWARI CONSTRUCTIONS, M/S. BHOOMIKA BUILDERS, VERSUS THE STATE OF KARNATAKA, THE UNION OF INDIA, THE GOODS AND SERVICES TAX COUNCIL, PRINCIPAL COMMISSIONER OF CENTRAL TAX, COMMISSIONER OF COMMERCIAL TAXES, CAUVERY NEERAVARI NIGAMA LIMITED, AND OTHER [ 2023 (6) TMI 93 - KARNATAKA HIGH COURT] where it was held that ' I find considerable force in the submission made by the learned Senior counsel for the petitioners that the tax component is an independent component which the petitioners do not retain as a profi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... works contract which are executed under VAT regime wherein, GST is not paid by the respondent employers but is levied and paid by the petitioner - contractors to the GST department. (iii) issue a writ or such other order directing the 2nd respondent to keep in abeyance the execution of the order passed under section 73(1) of the GST Act, pursuant to show cause notice bearing no. ACCT(A)-1/VJP/Audit/DRC-01/No. 22/2023-24/b-208, dated 15.09.2023 issued by the 2nd respondent and produced as annexure-K, till such time the respondents 3 to 7 considers the representation and makes payment of the differential amount towards GST to the petitioner. In WP No. 200204/2024204 (i) issue a writ or such other order in the nature of mandamus directing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when Karnataka Value Added Tax, 2003 ( KVAT regime for short) was in force. 4. A show cause notice came to be issued vide Annexure-K in W.P. No. 200206/2024 and an order came to be passed vide Annexure-D in W.P. No. 200204/2024. 5. The writ petitioners contended that schedule rates were fixed in the agreements in KVAT regime and therefore, show cause notice and orders at Annexures-K and D are incorrect. 6. In support of the said submission, writ petitioners placed reliance on the Order of co-ordinate Bench of this Court in W.P. No. 9721/2019 and connected matters dated 11.04.2023. In paragraph-18 of the said Order, the learned Judge of the co-ordinate Bench has held as under: 18. I find considerable force in the submission made by the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements. 9. They also contended that fiscal statutes must be adhered to by the citizens in stricto sensu and therefore, writ petitions are to be rejected. 10. Sri Mallikarjun Basareddy, learned counsel further contended that there is a provision for appeal and therefore, writ petitioners are to be relegated to the appellate forum for redressal of their grievance, if any, and writ petition in W.P. No. 200206/2024 is bound to answer the show cause notice, and sought for dismissal of the writ petitions. 11. Having heard the learned counsel for the parties, this Court perused the material on record, meticulously. 12. On such perusal, it is clear that the issue involved in the present writ petitions would fall under category KVAT regime as is enu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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