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CHANDRASHEKARAIAH & OTHERS vs. THE STATE OF KARNATAKA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R. KRISHNA KUMAR
Pet. Counsel
Ravishankar
Naveen Gudikote
Res. Counsel
Hema Kumar
Vanaja

Petitioner / Applicant

CHANDRASHEKARAIAH & OTHERS
Respondent THE STATE OF KARNATAKA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Apr 11, 2023
Order No.

WP No. 9721 of 2019 C/W WP No. 13496 of 2019, 15086, 19067, 25623, 30107, 44858, 50889, WP No. 5552 of 2020, 10077, 10163, 11941 of 2020 WP No. 6657 of 2021, WP No. 14732 of 2021 WP N. 19719 of 2022, WP No. 21895 of 2022

Citation

2023(4) TAXREPLY 7414
Original Order
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ORDER

ORDER Since common questions of law and fact arise for consideration in all these petitions, they are taken up for consideration together and disposed of by this common order. Further, since identical relief’s are sought for in the petitions, for the purpose of convenience, the relief’s sought for in W.P. 9721/2019 is reproduced as under;- (a) Declare that the provisions of GST Act is inapplicable in respect of works contract where ‘provisions of service’ are made prior to 01.07.2017 in so far as petitioners are concerned and consequently that the respondent Nos 4 to 8 have no jurisdiction to either issue notice or to take any coercive steps against the Petitioners under the provisions of the GST Act dated 01.07.2017 produced as Annexure-H ; (b) Declare that the provisions of Section 7 (3) read with clause 6 of Schedule II of the GST Act is ultravires Article 366 (12A), (26A) (29A) (b) & (f) the Constitution in view of and settled principles o....

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