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K.M.C. CONSTRUCTIONS LTD. vs. STATE OF KARNATAKA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S. R. KRISHNA KUMAR
Pet. Counsel
Vani H.
Res. Counsel
Jyoti M. Maradi
Ajay Prabhu .m.
Ajay Kumar .m

Petitioner / Applicant

K.M.C. CONSTRUCTIONS LTD.

Respondent STATE OF KARNATAKA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Apr 16, 2025
Order No.

WRIT PETITION NO. 24600 OF 2023 ( T-RES )

Citation

2025(4) TAXREPLY 13527
Original Order
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ORDER

ORAL ORDER In this petition, petitioner seeks the following reliefs: "WHEREFORE, the petitioner respectfully prays that Hon'ble Court be pleased to: a. Declare that the provisions of GST Act as inapplicable in respect of works contract where 'provisions of service are made prior to 01.07.2017 in so far as petitioner is concerned and consequently that the third respondent or any other authority under their jurisdiction have no jurisdiction to either issue notice or to take any coercive steps against the Petitioner under the provisions of the GST Act with effect from 01.07.2017. b. Declare that, GST being an Indirect tax is based on the concept of collect and pay, and the liability to pay is on the taxable person after collecting it from recipient of goods or services Le from the employer of works contract (Respondent No. 2); AND hence direct Respondent 1 being the State Government to direct the Second Respondent to pay /reimburse the differential tax amou....

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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).