BharatTaxGST

Looking Good Furniture vs. The Union Of INDIA

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WP/15715/2024HC KarnatakaGSTCNR KAHC01031773202419 July 2024Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: SRI. SURYA KANTH C S., ADVOCATEFor Respondent: SRI. AJAY PRABHU M., CGSC FOR R1
AI SummaryDismissed

Facts

The petitioner, Looking Good Furniture, filed a writ petition challenging the constitutional validity of certain provisions of the CGST/SGST Act. The petitioner sought to declare these provisions illegal, unreasonable, arbitrary, and discriminatory.

Held

The Court permitted the petitioner to withdraw the writ petition. The dismissal was based on the petitioner's request to pursue their remedy before the GST Authority.

Key Issues

The primary issue was the constitutional validity of specific sections of the CGST/SGST Act. The petitioner argued these sections were discriminatory and violated fundamental rights.

Sections Cited

Section 16(2)(c), Section 16(2)(d)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:28451 WP No. 15715 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JULY, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 15715 OF 2024 (T-RES) BETWEEN: 1. LOOKING GOOD FURNITURE # 22/33, INTERMEDIATE RING ROAD SRIANIVAGALU VIVEK NAGAR BENGALURU-560 047 (REPRESENTED BY ITS PROPRIETRIX SMT POOJA BHAGWAN CHATLANI @ POOJA AMRUTH SAMPIGE REGISTERED UNDER THE PROVISIONS OF THE GOODS AND SERVICE TAX ACT 2007) … PETITIONER (BY SRI. SURYA KANTH C S., ADVOCATE) AND: 1. THE UNION OF INDIA THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110 001. 2. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:28451 WP No. 15715 of 2024 DEPARTMENT OF FINANCE. GOVERNMENT OF KARNATAKA, AMBEDKARVEEDHI, BENGALURU - 560 001. 3. THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), VTK-1, KALIDASA ROAD, GANDHINAGAR, BENGLURU-560 009. 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-015, NO.201, II FLOOR, VTK-2, KORAMANGALA, BENGLURU-560 047. … RESPONDENTS (BY SRI. AJAY PRABHU M., CGSC FOR R1) ********* THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT OR DIRECTION DECLARING THE PROVISIONS OF SECTION 16(2)(C) AND (D) OF CGST ACT/SGST ACT, 2017, AS BEING ILLEGAL, UNREASONABLE, ARBITRARY AND DISCRIMINATORY AND THEREFORE TO BE STRUCK DOWN AS VIOLATIVE OF ARTICLE 14, 19 AND 300A OF THE CONSTITUTIONAL OF INDIA IN SO FAR AS THE PETITIONER IS CONCERNED AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING: - 3 - NC: 2024:KHC:28451 WP No. 15715 of 2024

ORDER

Learned counsel for the petitioner has filed a memo which reads as hereunder: "The Advocate for petitioner prays that this Hon'ble Court be pleased to permit the petitioner to withdraw the above numbered petition and to pursue his remedy before the GST Authority. Hence, the writ petition may be dismissed as withdrawn."

2.

In light of the memo filed, petition is dismissed. All contentions are kept open including liberty to pursue appropriate remedy. JUDGE

VP

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.