Manipal Technologies Limited VS The State Of Karnataka

The petitioner seeks relief through the issuance of a writ of certiorari or any other appropriate writ, order, or direction to quash the impugned order No. KAR/AAAR 14-A/2019-20 dated 04.02.2020 (referred to as Annexure – A). Additionally, they request a determination that the Pattadar pass book cum title deed should be classified under Tariff Entry 4907 00 90 for the purpose of Goods and Services Tax (GST), subject to a 12% rate rather than the 18% rate currently applied. The petitioner further appeals for any other necessary writ, order, or direction that the Hon’ble Court may find suitable given the circumstances of the case.

During the proceedings, arguments were presented by Sri. Ravi Raghavan and Sri. Sudeshna Bannerjee, the learned counsels representing the petitioner, and Smt. Vanita K.R., the learned counsel representing respondent Nos. 4 and 5.

The petitioner in this case seeks relief through various writs, orders, or directions from the court, primarily aimed at quashing an order dated 04.02.2020, and establishing the classification of the Pattadar pass book cum title deed under Tariff Entry 4907 00 90 for Goods and Services Tax (GST) purposes, asserting that it should be taxed at a rate of 12% rather than 18%. The petitioner, represented by learned counsel Sri. Ravi Raghavan and Sri. Sudeshna Bannerjee, engages in printing various stationery items including bank passbooks and account opening forms, and participated in a tender by the Telengana State Technology Services Limited (TSTS) for printing and delivering Pattadar Pass Book cum Title Deed to landowners and pattadars on behalf of the Chief Commissioner Land Administration (CCLA).

The dispute arises from the GST classification of the Pattadar pass book cum title deed, with the petitioner contending that it falls under Tariff Entry 4907 00 90, warranting a lower tax rate of 12%, whereas it has been taxed at 18%. To substantiate its claim, the petitioner presents its engagement in printing various stationery items including bank-related materials, implying a similarity between these items and the pass book cum title deed. The petitioner is registered with Goods and Service Tax Authorities under GST Registration No. 29AABCM516H1Z8.

In the hearing, arguments were presented by both parties: Sri. Ravi Raghavan and Sri. Sudeshna Bannerjee for the petitioner, Smt. Vanita K.R. for respondent Nos. 4 and 5, and Sri. Jeevan J Neeralgi, learned Additional Government Advocate, for respondent Nos. 1 and 2.

The core contention of the petitioner is the proper classification of the Pattadar pass book cum title deed for GST purposes, with an emphasis on its similarity to other printed stationery items. The involvement of TSTS in issuing bids for printing and delivering these documents is highlighted as part of the factual background leading to the petition.

In light of the arguments presented and the factual context, the petitioner seeks various remedies from the court, including the quashing of the impugned order dated 04.02.2020 and a determination that the Pattadar pass book cum title deed falls under Tariff Entry 4907 00 90 for GST classification, thereby warranting a lower tax rate of 12%. Additionally, the petitioner requests any other writ, order, or direction deemed appropriate by the Hon’ble Court in the circumstances of the case.

This writ petition concerns a dispute over the classification and taxation rate of the Pattadar Pass Book cum Title Deed under the Goods and Services Tax (GST) regime. The petitioner, engaged in printing various stationery items including the said passbook, contests an order (No. KAR/AAAR 14-A/2019-20 dated 04.02.2020) classifying it under a higher tax rate of 18% instead of 12%.

The petitioner, registered with the GST authorities, participated in a tender issued by the Telengana State Technology Services Limited (TSTS) on behalf of the Chief Commissioner Land Administration (CCLA) for printing and delivering these passbooks to landowners. Having won the contract, the petitioner procured materials and printed the passbooks according to specified security features and content provided electronically by CCLA.

The crux of the matter lies in the classification of the Pattadar Pass Book cum Title Deed for GST purposes. The petitioner contends that it should be classified under Tariff Entry 4907 00 90, attracting a 12% tax rate. They argue that the passbook serves as a document of title, providing ownership details, and thus merits this lower tax classification.

In support of their case, the petitioner highlights their invoicing practices, wherein they charged Integrated GST (IGST) at 12% for the printing service provided. Additionally, they sought an advance ruling under Section 97 of the Central Goods and Services Tax (CGST) Act to clarify the tax classification.

During the hearing, counsel for both parties presented arguments. The petitioner’s counsel, Sri. Ravi Raghavan and Sri. Sudeshna Bannerjee, stressed the legal nature of the passbook as a document of title, supporting its classification under the lower tax rate. Conversely, counsel for respondent Nos. 4 and 5, Smt. Vanita K.R., and the learned Additional Government Advocate for respondent Nos. 1 and 2, Sri. Jeevan J Neeralgi, presumably representing the tax authorities, may have contested this classification.

The petitioner seeks relief from the court in the form of quashing the impugned order, affirming the classification under Tariff Entry 4907 00 90 with a 12% tax rate, and any other appropriate direction or order the court deems fit.

The case revolves around the interpretation of GST laws concerning the classification of the Pattadar Pass Book cum Title Deed and the applicable tax rate, highlighting the complexities and disputes inherent in tax legislation and administration.

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