M/S K.N.Enterprises vs. The Additional Commissioner
Held
The petitioner withdrew their challenge to the constitutional validity of Section 16(4) of the CGST/SGST Act and Rule 61(5) of the KGST 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 Rule 61(5) of the KGST Rules, along with related notices and orders. 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/SGST Act and Rule 61(5) of the KGST Rules. The petitioner also sought to read down these provisions as directory.
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:14494 WP No. 103355 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. 103355 OF 2023 (T-RES)
BETWEEN:
M/S K. N. ENTERPRISES, REP. BY ITS PROPRIETOR, SHRI KARAMALLI NIKHIL RADDI, AGE: 32 YEARS, OCC: BUSINESS, R/O. PLOT NO.34, HUBBALLI ROAD, SARVODAYA COLONY, GADAG-582101. GSTIN: 29ANWPN3379A1ZH. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ADDITIONAL COMMISSIONER, O/O THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE APPEALS NO.71, CLUB ROAD BELAGAVI-590001. 2. THE STATE OF KARNATAKA, REP BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT GOVERNMENT OF KARNATAKA, BENGALAURU-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 PRINCIPAL CHIEF COMMISIONER OF
MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.12.12 11:1
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