^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

SRI NANJUNDAPPA CONSTRUCTIONS vs. UNION OF INDIA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S. G. PANDIT

Pet. Counsel

Bhat Ganapathy Narayan

Res. Counsel

Swati L Kamat

K.hemakumar

Petitioner / Applicant	SRI NANJUNDAPPA CONSTRUCTIONS
Respondent	UNION OF INDIA & OTHERS
Court	Karnataka High Court
State	Karnataka
Date	Jan 15, 2025
Order No.	WRIT PETITION NO. 34742 OF 2024 (T-RES)
Citation	2025(1) TAXREPLY 12324
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 73

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER Heard the learned counsel Sri.Ganapathi Narayana Bhat for petitioner, learned counsel Smt.Swathi L. Kamat for respondent No.1 and learned Additional Government Advocate Sri.K.Hemakumar for respondent Nos.2 and 3. Perused the writ petition papers. 2. Learned counsel Sri.Ganapathi Narayan Bhat for petitioner would submit that petitioner is before this Court questioning Annexure-D, intimation of tax issued under Section 73(5) of the KGST/CGST Act, 2017, since the petitioner is not liable to pay tax on royalty. 3. Per contra, learned Additional Government Advocate Sri.K.Hemakumar would point out that writ petition is premature and Annexure-D, intimation under Section 73(5) of CGST Act, 2017 is to provide an opportunity to the petitioner to pay the ascertained tax along with applicable interest, failing to pay, show cause notice would be issued under Section 73(1) of KGST Act. Further, he invites attention of this Court to page 83 of the writ petition and submits that i....