Case Law Details
M/s. M.J.S. Enterprises & Ors vs. The Controller of Stores & Purchase & Ors. (Karnataka High Court)
HC held that it would be premature for the Court to decide such academic questions at this stage, when the very foundation of such a dispute itself is not even available for the Court to decide. It is for the assessee to compete in the bid process at the given rates of GST applicable as notified by the KSRTC and it does not furnish cause of action to the assessee to invoke the extraordinary jurisdiction of the Court at this stage to either modify the rate of tax in the E-Tender Notice or to decide the academic question about the correct rate of GST applicable on such scrap buses, which are being put to auction by the KSRTC and the provisions for advance ruling in this regard have been enacted in the said enactments. The assessee can either approach such authorities for advance ruling about the rate of GST in the matter. Otherwise the determination of rate of tax or correct tax liability is done at the time of regular assessment proceedings. It is for the petitioners to approach and represent the concerned Government for the constitution and manning of these Advance Ruling Authorities, as prescribed under Section 96 of the GST Act.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-
THESE W.Ps. ARE FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE E-AUCTION NOTIFICATION NOS.17-18/9012, 9013, 9014, 9015, 9016, 17-18/9212 AND 17-18/9819 ISSUED BY R-1 AT ANNEX-A TO G & ETC.,
THESE W.Ps. COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING ORDER:-
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