M\/s. M.J.S. ENTERPRISES, M\/s H.B. ENTERPRISES, M\/s ROYAL AUTOMOBILES, M\/s M.G. AUTOMOBILES, M\/s S.A. AUTOMOBILES, M\/s T.S. ENTERPRISES, M\/s INDUS STEEL TRADERS, M\/s M.M. ENTERPRISES, M\/s A.M.K. ENTERPRISES, M\/s A.J. ENTERPRISES, M\/s FARHAN STEEL Versus THE CONTROLLER OF STORES & PURCHASE, THE MANAGING DIRECTOR KARNATAKA STATE ROAD TRANSPORT CORPORATION, THE STATE OF KARNATAKA, THE COMMISSIONER OF COMMERCIAL TAXES
GST
2017 (9) TMI 1301 – KARNATAKA HIGH COURT – 2017 (6) G. S. T. L. 152 (Kar.)
KARNATAKA HIGH COURT – HC
Dated:- 13-9-2017
WRIT PETITION Nos. 42013-42023\/2017 (T-RES)
GST
Vineet Kothari, J.
\nFor the Petitioner : Sri. Shankare Gowda M.N.
\nFor the Respondent : Sri. T. K. Vedamurthy, AGA
\nORDER
\n1. The petitioners, who are the auction purchasers of the scrap or intending Bidders have approached this Court by way of present petitions with the following prayers:-
\n“(i) The Petitioners most respectfully prays that this Hon'ble High Court may be pleased to issue<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f old and junk buses of the KSRTC vide Annexure-A for E-auction commencing from 11.09.2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ubmitted before the Court that the rate of GST quoted in the said E-Tender Notice Annexure-A issued by the Respondent-KSRTC is mentioned as “As applicable\/28.0” and its not fixed at 28% only. He submitted that if the petitioners have any confusion with regard to the correct rate of GST, they are at liberty to either approach the Respondent-KSRTC itself for clarification or the competent authority, namely, Authority for Advance Ruling under the provisions of Section 96 of the CGST\/KGST Act, 2017. Therefore, there is no justification for this Court to interfere at this stage. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ther modify the rates of Tax in the E-Tender Notice issued by the Respondents-KSRTC or to decide the academic question about the correct rate of GST Tax applicable on such scrap buses, which are being put to auction by the Respondents-KSRTC and the provisions for advance ruling in this regard have been enacted in the said enactments as indicated above. The petitioners can either approach such authorities for advance ruling about the rate of GST Tax in the matter. Otherwise, the determination of rate of tax or correct tax liability is done at the time of regular assessment proceedings. If the said Authority is presently not manned and constituted and as submitted by the learned counsel for the petitioners, again it does not render it a fit case to invoke writ jurisdiction at this stage. It is for the petitioners to approach and represent the concerned Government for the constitution and manning of these Advance Ruling Authorities, as prescribed under Section 96 of the GST Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. M.J.S. ENTERPRISES, M\/s H.B. ENTERPRISES, M\/s ROYAL AUTOMOBILES, M\/s M.G. AUTOMOBILES, M\/s S.A. AUTOMOBILES, M\/s T.S. ENTERPRISES, M\/s INDUS STEEL TRADERS, M\/s M.M. ENTERPRISES, M\/s A.M.K. ENTERPRISES, M\/s A.J. ENTERPRISES, M\/s FARHAN STEEL Versus THE CONTROLLER OF STORES & PURCHASE, THE MANAGING DIRECTOR KARNATAKA STATE ROAD TRANSPORT CORPORATION, THE STATE OF KARNATAKA, THE COMMISSIONER … Continue reading “M\/s. M.J.S. ENTERPRISES, M\/s H.B. ENTERPRISES, M\/s ROYAL AUTOMOBILES, M\/s M.G. AUTOMOBILES, M\/s S.A. AUTOMOBILES, M\/s T.S. ENTERPRISES, M\/s INDUS STEEL TRADERS, M\/s M.M. ENTERPRISES, M\/s A.M.K. ENTERPRISES, M\/s A.J. ENTERPRISES, M\/s FARHAN STEEL”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7880","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7880","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7880"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7880\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. The grievance of the petitioners is that in the said notice inviting tenders (NIT) from the intending purchasers of these scarp buses, the rates of GST (Goods and Services Tax) as recently introduced in India w.e.f. 01.07.2017 applicable in the said notice is given in Col.No.4 of Annexure-A Notice as “As applicable \/28.0”.
\n4. The learned counsel for the petitioners submits that the rate of GST Tax applicable on the scrap buses which cannot be plied on road as normal buses and they can be put to auction only after being certified by the concerned RTO Authorities as the scrap, not fit to be plied on road, cannot attract 28% rate of GST under the new GST regime enacted in the Central GST Act, 2017 and Karnataka Goods and Services Tax Act, 2017 and therefore, this Court by interfering in the present petitions may direct the Respondents-KSRTC to collect the GST Tax only at the rate of 18% under <\/p>\n
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\n6. Having heard the learned counsels for the parties, this Court is satisfied that at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are premature and misconceived and do not require any interference by this Court at this stage. First of all, the GST rates as indicated in the said E-Tender Notice Annexure-A does not give the fixed rate of GST at 28% as<\/p>\n
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\n9. This <\/p>\n
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