Devaraddi Agro Enterprises vs. The Assistant Commissioner
Held
The Court noted that the constitutional validity of Section 16(4) and Rule 61(5) had been upheld by other High Courts. The petitioner then withdrew their challenge to the constitutional validity and the prayer to read down the provisions.
Facts
The petitioner challenged the constitutional validity of Section 16(4) of the CGST/SGST Act and Rule 61(5) of the KGST Rules, along with certain notices and orders. The petitioner also sought to read down Section 16(4) as procedural and directory.
Key Issues
The primary issue was the constitutional validity of Section 16(4) of the CGST/SGST Act and Rule 61(5) of the KGST Rules concerning input tax credit timelines. The petitioner also challenged specific notices and orders.
Sections Cited
Section 16(4), Rule 61(5)
AI-generated summary — verify with the full judgment below
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NC: 2023:KHC-D:14458 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. 105885 OF 2023 (T-RES)
BETWEEN:
DEVARADDI AGRO ENTERPRISES REP. BY ITS PROP, SHRI. M. H. DEVARADDI, AGE: 44 YEARS, OCC: BUSINESS, BILAGI CROSS, BILAGI-587116. GSTIN: 29ARWPD2864LIZ0. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-420, SECTOR NO.7, VANIJYA TERIGE BHAVAN, NAVANAGAR, BAGALKOT-587101. 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. 4. THE GST COUNCIL, THROUGH ITS CHAIRPERSON MINSTRY OF FINANCE, NORTH BLOCK,
MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.12.12 11:15:00 +0530 NC: 2023:KHC-D:14458 NEW DELHI-110001. 5. THE PR
The judgment continues below.
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