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VIDYASHILP INDIA P LTD. vs. JOINT ADDITIONAL COMMISSIONER OF CENTRAL TAX BENGALURU & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R. KRISHNA KUMAR
Pet. Counsel
Nagharish. G.s.
Res. Counsel
Akash. B. Shetty

Petitioner / Applicant

VIDYASHILP INDIA P LTD.

Respondent JOINT ADDITIONAL COMMISSIONER OF CENTRAL TAX BENGALURU & OTHERS
Court Karnataka High Court
State

Karnataka

Date Mar 5, 2025
Order No.

WRIT PETITION NO. 4835 OF 2025 (T-RES)

Citation

2025(3) TAXREPLY 12742
Original Order
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ORDER

ORAL ORDER In this petition, petitioner seeks for the following reliefs: a. Issue a Writ of certiorari to quash the order in original No. 62/2024-25/GST/JC dated 09.12.2024 Annexure-P passed by second respondent. b. On remand direct the respondents to apply the functional test prescribed by the Apex Court in CC CG&ST Vs. Safari Retreats (P) Ltc., (2024) 167 Taxmann.com 73 (SC) Annexure – K as under:- “65(c) The question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within the meaning of the expression “plant or machinery” used in Section 175 (5) (d) is a factual question which has to be determined keeping in mind the business of the registered person and the role that building plays in the said business. If the construction of a building was essential for carrying out the activity of supplying services, such as renting or giving on lease or other transactions in resp....

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

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

30 Jun

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