9911796707
TMI Blog2017 (9) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... ners, who are the auction purchasers of the scrap or intending Bidders have approached this Court by way of present petitions with the following prayers:- "(i) The Petitioners most respectfully prays that this Hon'ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the E- auction Notification Nos.17-18/9012, 9013, 9014, 9015, 9016, 17-18/9212 and 17-18/9819 issued by the 1st Respondent (Annexure - "A to G"). (ii) The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to declare that the rate of tax applicable on the sale of scrap buses is 18% falling under either heading 7204 of 3rd schedule or Entry No.453 of 3rd schedule of the KGST Act. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Schedule-III Heading No.7204 "Ferrous waste and scrap; remelting scrap ingots of iron or steel" or under Residuary Entry No.453 of the same Schedule-III, in which, "Goods which are not specified in Schedule I, II, IV, V or VI" of the KGST Act, so that the petitioners may have a competitive edge to give their bids at the correct rate of GST Tax applicable as per the said Schedule and the Respondent-KSRTC has wrongly notified the rate of GST Tax as 28%. The learned counsel for the petitioners further submitted that the Authority for Advance Ruling for resolving such disputes about the rate of Tax under the said new enactments has not so far been constituted as per Section 96 of the GST of both the Central and State GST Acts, 2017. He ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents-KSRTC or the Respondent-Commercial Tax Department. It is for the petitioners to participate in the said Tender process as per the terms indicated therein or not to so participate. The E-Tender Notice cannot be quashed by this Court, as this Court does not find illegality in the same. 8. It would be premature for this Court to decide such academic questions at this stage, when the very foundation of such a dispute itself is not even available for this Court to decide. It is for the petitioners to compete in the bid process at the given rates of GST Tax applicable as notified by the Respondents-KSRTC and it does not furnish cause of action to the petitioners to invoke the extraordinary jurisdiction of this Court at this stage to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable has been shown as "As Applicable/28.0". Therefore, the correct rate of GST as applicable on the goods in question only is intended to be levied. The bar/stroke between "As applicable & 28.0" makes them mutually exclusive parts of the said clause.
10. Therefore, it is not certain even with the Respondents-KSRTC, as to what rate of GST, they are going to charge when such auctions are finalized upon the bidding process undertaken in pursuance of the E- Tender Notice issued vide Annexure-A. Therefore leaving it free for the parties to get such questions decided either at the hands of the Respondents-KSRTC or the concerned authorities of the Commercial Tax Department, the present petitions are dismissed as premature. No costs. X X X X Extracts X X X X X X X X Extracts X X X X
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