Smt. Vijayalakshmi W/O. Sureh Gadadannavar vs. The Assistant Commissioner Of Commercial Taxes
Held
The Court noted that the petitioner chose not to press the prayers challenging the constitutional validity of Section 16(4) and the related rules. Consequently, the Court did not examine the constitutional validity of these provisions.
Facts
The petitioner challenged the constitutional validity of Section 16(4) of the CGST/SGST Act and related rules, as well as certain notices and orders issued under these provisions. The challenge was based on grounds of illegality, arbitrariness, and violation of constitutional articles.
Key Issues
The primary issue was the constitutional validity of Section 16(4) of the CGST/SGST Act and related rules concerning input tax credit. The petitioner also challenged specific notices and orders.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
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NC: 2023:KHC-D:14493 WP No. 100467 of 2023
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 11TH DAY OF DECEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 100467 OF 2023 (T-RES) BETWEEN:
SMT. VIJAYALAKSHMI W/O. SUREH GADADANNAVAR AGE 43 YEARS, OCC. CONTRACTOR/BUSINESS, M/S GAYATRI IRRIGATIONS, R/O. CTS NO.4908, S.R.AWATI BUILDING, APMC ROAD, GIRISH NAGAR, JAMKHNADI, TQ. JAMKHNADI-587301, DIST. BAGALKOT (KARNATAKA). …PETITIONER (BY SRI. H R KAMBIYAVAR, ADVOCATE) AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-430, GIRISH NAGAR, JAMKHANDI-587301. 2. THE STATE OF KARNATAKA, REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560001. 3. GOVERNMENT OF INDIA THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110001.
The judgment continues below.
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