2021 (2) TMI 618

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....21 (2) TMI 618 - KARNATAKA HIGH COURT - 2021 (48) G. S. T. L. 234 (Kar.)<br>KARNATAKA HIGH COURT - HC<br>Dated:- 1-2-2021<br>WRIT PETITION NO. 223539 OF 2020 (T-RES) - -<br>GST<br>HON'BLE MR. JUSTICE SURAJ GOVINDARAJ PETITIONER (BY SRI.RAGHAVENDRA B. HANJER, ADVOCATE) RESPONDENTS (BY SRI.SUDHIRSINGH R. VIJAPUR, ASGI FOR R1 & R2 SMT.ARCHANA P. TIWARI, AGA, FOR R3 & R4 SRI. MALLIKARJUN SAHUKAR, HC....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner was not required to make payment of any tax on the sale of the vehicles as central excise or otherwise. The same being made by the manufacturers. However, on coming into force of the GST Act, there is component of tax which is required to be make payment by the petitioner. Since there was certain stock which was available with the petitioner, the petitioner was permitted to avail the inp....