Shri Bhimappa S/O Durgappa Simikeri vs. The Commercial Tax Officer Audit - 2
Held
The Court noted that the petitioner chose not to press the prayers challenging the constitutional validity of Section 16(4) and Rule 61(5). 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 Rule 61(5) of the KGST Rules, along with certain notices and orders. The respondents argued that similar provisions have been upheld by various High Courts and the Supreme Court.
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. The petitioner also challenged specific notices and orders issued under these provisions.
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:14497 WP No. 100168 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. 100168 OF 2023 (T-RES)
BETWEEN:
SHRI BHIMAPPA S/O. DURGAPPA SIMIKERI, AGE: 33 YEARS, OCC. CIVIL CONTRACTOR, R/O NO. 529, AT POST ITAGI 582211, DIST: GADAG, GSTIN: 29GNGPS9214G1ZI. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX OFFICER, AUDIT-2, 1ST FLOOR, “NISARGA” MULGUND ROAD, GADAG 582103. 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, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 5. THE PRINCIPALCHIEF COMMISSIONER OF CENTRAL TAX, NO.1, QUEENS ROAD,
MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.12.12 11:13:20 +0530
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