BharatTaxGST

M/S Channabasaveshwar Agency vs. The Commercial Tax Officer

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WP/104505/2024HC KarnatakaGSTCNR KAHC02010423202423 September 2024Bench: JYOTI MULIMANI3 pages
For Petitioner: SRI. H.R.KAMBIYAVAR., ADVOCATEFor Respondent: SRI. SHIVAPRABHU.S.HIREMATH., AGA FOR R1, 2 AND 4; SRI. SHIVARAJ.S.BALLOLI., ADVOCATE FOR R3, R5-7

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC-D:13551 WP No. 104505 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 23RD DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 104505 OF 2024 (T-RES) BETWEEN: M/S. CHANNABASAVESHWAR AGENCY, 558/144, MAIN ROAD, BILAGI-587 116, R/BY ITS PROPRIETOR, SHREE VEERANNA SHIVAYOGEPPA KERUR, AGED ABOUT 59 YEARS, OCC. BUSINESS, GSTIN 29AUYPK8363Q1Z5. …PETITIONER (BY SRI. H.R.KAMBIYAVAR., ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER, (ENFORCEMENT)-2, VANIJYA TERIGE BHAVAN, SECTOR-7, NAVANAGAR, BAGALKOT-587 103. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), BUILDING NO. 71, CLUB ROAD, BELAGAVI-590 019. 3. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX-1, QUEENS ROAD, VASANTH NAGAR, BENGALURU, KARNATAKA-560 001. 4. THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC-D:13551 WP No. 104505 of 2024 GOVERNMENT OF KARNATAKA, BENGALURU-560 001. 5. GOVERNMENT OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 6. THE GST COUNCIL, THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 7. GOVERNMENT OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXERCISE AND CUSTOMS, GST POLICY WING, NEW DELHI-110 001. …RESPONDENTS (BY SRI. SHIVAPRABHU.S.HIREMATH., AGA FOR R1, 2 AND 4; SRI. SHIVARAJ.S.BALLOLI., ADVOCATE FOR R3, R5-7) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS THIS WRIT PETITION IS LISTED FOR ORDERS, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER Sri.H.R.Kambiyavar., counsel for the petitioner and Sri.Shivaprabhu S.Hiremath., AGA for respondents 1, 2 and 4 and Sri.Shivaraj S.Balloli., counsel for respondents 3, 5 to 7 have appeared in person. NC: 2024:KHC-D:13551 WP No. 104505 of 2024

2.

The petitioner has questioned the constitutional validity of Section 16(4) of CGST/ SGST Act, 2017 read with Rule 61 of KGST Rules as illegal, unreasonable, arbitrary and discriminatory and violative of Articles 14, 19, and 300A of the Constitution of India and therefore, to be struck down by this Court.

3.

Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care.

4.

Suffice it to note that the constitutional validity has been upheld by the various Courts following the due procedure of law laid down by the Apex Court. Hence, nothing survives for consideration in the Writ Petition. Accordingly, the Writ Petition is disposed of. However, liberty is reserved for the petitioner to take recourse under the law. (JYOTI MULIMANI) JUDGE MRP List No.: 1 Sl No.: 18

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.