M/S Mahalakshmi Agencies vs. The Commercial Tax Officer
Held
The Court noted that the petitioner did not press the prayer challenging the constitutional validity of Section 16(4) of the CGST Act and KGST Act, r/w Rule 61(5) of KGST Rules. Consequently, the Court did not examine the constitutional validity or the prayer to read down the provisions.
Facts
The petitioner challenged the constitutional validity of Section 16(4) of the CGST Act and KGST Act, along with Rule 61(5) of the KGST Rules, and also questioned certain audit reports and notices. The respondents argued that similar provisions have been upheld by various High Courts and the Apex Court.
Key Issues
The primary issue was the constitutional validity of Section 16(4) of the CGST/KGST Act and Rule 61(5) of the KGST Rules. The petitioner also challenged audit reports and notices.
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:14456 WP No. 107230 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. 107230 OF 2023 (T-RES)
BETWEEN:
M/S. MAHALAKSHMI AGENCIES, DOOR NO.21, CMC WARD NO.12, CBS COMPLEX, GANGAVATHI, KOPPAL DISTRICT-583227, REP. BY ITS PROPRIETOR, AGED 47 YEARS, SMT. DAROJI SHOBHA RANI, GST NO.29BHUPS5334RIZ0. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICER, (AUDIT)-2, BALLARI, VANIJYA TERIGE BHAVANA, 2ND FLOOR, 2ND STAGE, 6TH CROSS, RAGHAVENDRA COLONY, ANANTHPUR ROAD, BALLARI 583101. 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 FINANACE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 4. THE GST COUNCIL, THROUGH ITS CHAIRPERSON,
MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.12.12 11:15:35 +0530 NC: 2023:KHC-D:14456 WP No. 107
The judgment continues below.
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