Karnataka Vikas Grameena Bank Vs Deputy Commissioner of Commercial Taxes
Date: April 7, 2026
Subject Matter
Services by Pigmy Agents to Banks Exempt from GST as Employer-Employee Relationship Exists
Summary
The High Court has allowed the writ petition and set aside the impugned show cause notices issued by the Commercial Taxes Department. The Court ruled that services rendered by pigmy agents to the petitioner bank are exempt from Goods and Services Tax…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner/Karnataka Vikas Grameena Bank is before this Court seeking the following prayers: “(A) Issue a writ of certiorari or any other writ or direction to quash impugned SCN No. DCCT (Enf-2)/HBL/SCN-03/2023-24 dated 27-12-2023 issued by respondent No.1, enclosed as Annexure-A, for the reasons stated in the grounds. (B) Issue a writ of…