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SRS ENTERPRISES PROPRIETORSHIP CONCERN vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

M.I.ARUN

Pet. Counsel

K.m. Shivayogiswamy

Res. Counsel

K. Hema Kumar

Petitioner / Applicant	SRS ENTERPRISES PROPRIETORSHIP CONCERN
Respondent	THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
Court	Karnataka High Court
State	Karnataka
Date	Jun 24, 2022
Order No.	WRIT PETITION No.10964 OF 2022 (T-RES)
Citation	2022(6) TAXREPLY 5996
Original Order
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ORDER
The petitioner is a registered dealer under the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’ for short). In the course of its business, the petitioner is said to have executed certain works contract in favour of one Nirmithi Kendra, Bengaluru Rural District, for which it has received consideration. 2. The case of the petitioner is that the said Nirmithi Kendra is a Government concern and hence petitioner is liable to pay GST at the rate of 12% on the consideration received and it has paid the said amount. However, the respondent authority has audited the petitioner and is demanding 18%. In this regard, an audit report under Section 65 (6) of the CGST Act bearing Ref.No.10200 dated 29.03.2022 vide Annexure – C to the writ petition has been issued by the respondent No.1. Thereafter, respondent No.1 has also issued an intimation of tax ascertained payable under Section 73 (5) of the CGST Act to the petitione....