Sri Sharad v. Magadum, Aga For R3 & R4

Digitally signedby VISHALNINGAPPAPATTIHALLocation: HighCourt ofKarnataka,Dharwad Bench IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 10 DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA -WRIT PETITION NO. 105203 OF 2023 (TRES) BETWEEN: M/S. PBI CONSTRUCTION COMPANY (A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT, 1932) SHAHEEN MAHAL, BUNDAR ROAD, BHATKAL, UTTARA KANNADA- 581320. REPRESENTED BY ITS PARTNER AND AUTHORISED SIGNATORY. MR. P. B. IBRAHIM. …PETITIONER (BY SRI. K. L. PATIL, AND SRI S. S. BENTURMATH, ADVOCATES) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX, SHAKTI CHAMBERS, ASHWINI CIRCLES, YELLAPUR ROAD, SIRSI, UTTARA KANNADA- 581402. SHAKTI CHAMBERS, ASHWINI CIRCLES, YELLAPUR ROAD, SIRSI, UTTARA KANNADA- 581402. 2. UNION OF INDIA, REPRESENTED BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI- 110001. REPRESENTED BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI- 110001. 3. STATE OF KARNATAKA, REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY, REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY, NO. 255, VIDHAN SOUDHA, KARNATAKA- 560001. 4. COMMISSIONER OF COMMERCIAL TAXES, VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU, KARNATAKA- 560009. VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU, KARNATAKA- 560009. …RESPONDENTS (BY SRI Y.V. RAVIRAJ, ADVOCATE FOR R1, SRI S.S. KATAGERI, ADVOCATE FOR R2, SRI SHARAD V. MAGADUM, AGA FOR R3 & R4) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA IS PRAYING TO, QUASH BY AN ORDER, WRIT OR DIRECTION IN THE NATURE OF CERTIORARI, THE NOTIFICATION BEARING NO. 13/2017-CENTRAL TAX (RATE) DATED. 28.06.2017 ISSUED BY THE RESPONDENT NO.2 IN ANNEXURE-E TO THE EXTENT IT SEEKS TO IMPOSE TAX ON ROYALTY PAID ON MINING TO THE GOVERNMENT UNDER THE REVERSE CHARGE MECHANISM AS UNLAWFUL, ILLEGAL, VOID-AB-INITIO AND ULTRA VIRES THE GOVERNMENT OF INDIA AND THE CENTRAL GOODS AND SERVICES TAX, 2017 ALONG WITH THE ATTENDANT ACTIONS. QUASH BY AN ORDER, WRIT OR DIRECTION IN THE NATURE OF CERTIORARI, THE NOTIFICATION BEARING NO. 13/2017 DATED 29.06.2017 ISSUED BY THE RESPONDENT NO.3 IN ANNEXURE-F TO THE EXTENT IT SEEKS TO IMPOSE TAX ON ROYALTY PAID ON MINING TO THE GOVERNMENT UNDER THE REVERSE CHARGE MECHANISM AS UNLAWFUL, ILLEGAL, VOID-AB-INITIAO AND ULTRA VIRES THE CONSTITUTION OF INDIA AND THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 ALONG WITH THE ATTENDANT ACTIONS. QUASH BY A ORDER, WRIT OR DIRECTION IN THE NATURE OF CERTIORARI, THE NOTIFICATION BEARING NO. 164/20/2021-GST DATED 06.10.2021 IN ANNEXURE-G ISSUED BY THE RESPONDENT NO.2 AS UNLAWFUL, ILLEGAL, VOID-AB-INITIO AND ULTRA VIRES TO THE CONSTITUTION OF INDIA AND THE PROVISIONS OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 ALONG WITH THE ATTENDANT ACTIONS. QUASH BY AN ORDER, WRIT OR DIRECTION IN THE NATURE OF CERTIORARI, THE NOTIFICATION BEARING NO. KSA/GST.CR-05/2019-20 DATED 11.10.2021 IN ANNEXURE-H ISSUED BY THE RESPONDENT NO. 4 AS UNLAWFUL, ILLEGAL, VOID-AB-INITIO AND ULTRA VIRES TO THE CONSTITUTION OF INDIA AND THE PROVISIONS OF THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 ALONG WITH THE ATTENDANT ACTIONS. QUASH BY AN ORDER, WRIT OR DIRECTION IN THE NATURE OF CERTIORARI, THE FORM ADT-02 BEARING REF. NO. 36941 DATED. 28.12.2022 IN ANNEXURE-C ISSUED BY THE RESPONDENT NO.1 AS UNLAWFUL, ILLEGAL, VOID-AB-INITIO AND ULTRA VIRES TO THE CONSTITUTION OF INDIA AND THE PROVISIONS OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND KARNATAKA GOODS AND SERVICES TAX ACT, 2017 ALONG WITH THE ATTENDANT ACTIONS. GRAND SUCH OTHER RELIEF THAT THIS HON’BLE COURT MAY THINK FIT INCLUDING THE COST OF THIS PETITION IN THE INTEREST OF JUSTICE AND EQUITY. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) 1.Learned counsel for the petitioner files a memo seeking to withdraw the petition. 2.In terms of the memo so filed, petition is disposed as withdrawn. Sd/- (M.NAGAPRASANNA) JUDGE RHR/-