Bangalore Electrical Supply Company Limited Vs Assistant Commissioner of Central Tax
Date: September 2, 2024
Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): S.R.KRISHNA KUMAR
Subject Matter
Reverse charge mechanism should not lead to double taxation
Summary
In this case, the Karnataka High Court addressed a challenge by a petitioner (service receiver) concerning a demand for Goods and Services Tax (GST) payment under the reverse charge mechanism. The petitioner disputed a sum of ₹1,86,94,168 demanded fo…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks for the following reliefs: “i) Issue a writ of Certiorari or direction in the nature of a writ or certiorari quashing the order-in-original bearing No.12/2023-2024 CGST ND-1 dated 21.03.2024 and DIN-20240372MR0000611436 passed by the Respondent No.1 for the tax period from January, 2019 to March, 2023 is enc…