Cause title — parties, addresses and appearances
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NC: 2024:KHC-D:13108
WP No. 106220 of 2023
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 13TH DAY OF SEPTEMBER, 2024
BEFORE
THE HON'BLE MS. JUSTICE JYOTI MULIMANI
WRIT PETITION NO. 106220 OF 2023 (T-RES)
BETWEEN:
KARUNAMAYA CONSTRUCTION COMPANY,
1, 8-6 114-90, 21ST WARD,
NEAR SIDDHARTHA SCHOOL,
SHIVA NAGAR, KARATAGI,
KOPPAL, KARNATAKA-583 229.
(REPRESENTED BY ITS PARTNER).
…PETITIONER
(BY SRI. H.R.KAMBIYAVAR., ADVOCATE)
AND:
1.
THE COMMISSIONER OF COMMERCIAL TAX
GST, VANIJYA BHAVAN, GANDHINAGAR,
BANGALORE-560 009.
2.
THE ADDITIONAL COMMISSIONER OF COMMERCIAL
TAXES (AUDIT INTELLIGENCE AND SAMANAYA),
GST, VANIJYA BHAVAN, GANDHINAGAR,
BANGALORE-560 009.
3.
THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES(ENF),
RANAPRATAPSINGA CIRCLE,
JULIE NAGAR GANGAVATHI,
KARNATAKA-583 227.
4.
THE STATE OF KARNATAKA
REPRESENTED BY THE PRINCIPAL SECRETARY,
FINANCE DEPARTMENT,
Digitally signed by
THEJASKUMAR N
Location: HIGH
COURT OF
KARNATAKA
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NC: 2024:KHC-D:13108
WP No. 106220 of 2023
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.
THE PRINCIPAL CHEIF COMMISSIONER
OF CENTRAL TAX,
NO.1, QUEENS ROAD, VASANATH NAGAR,
BENGALURU-560 001.
…RESPONDENTS
(BY SRI. SHIVAPRABHU.S.HIREMATH., AGA FOR R1-4;
SRI. AVINASH ANGADI., ADVOCATE FOR R5;
SRI. GIRISH.S.HULAMANI., ADVOCATE FOR R6-R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN
RELIEFS.
THIS WRIT PETITION IS LISTED FOR PRELIMINARY
HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS
UNDER:
ORAL ORDER Sri.H.R.Kambiyavar., counsel for the petitioner, Sri.Shivaprabhu S.Hiremath., AGA for respondents 1 to 4 and Sri.Girish S.Hulamani., counsel for respondents 6 to 7 have appeared in person. NC: 2024:KHC-D:13108 WP No. 106220 of 2023
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. (JYOTI MULIMANI) JUDGE TKN List No.: 1 Sl No.: 26
