Sangappa Tippanna Kandagal vs. The Commercial Tax Officer
Held
The Court noted that the constitutional validity of Section 16(4) of the CGST/SGST Act and Rule 61(5) of the CGST Rules had been upheld by other High Courts. Since the petitioner did not press the challenge to the constitutional validity, the Court did not examine it.
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 later chose not to press the challenge to the constitutional validity of these provisions.
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 tax liability 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:14457 WP No. 107234 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. 107234 OF 2023 (T-RES)
BETWEEN:
SANGAPPA TIPPANNA KANDAGAL OCC: CIVIL CONTRACTOR, BILAGI, DIST: BAGALKOTE, GSTIN: 29ARNPK7931B1ZK. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICER, LGSTO-420, SECTOR NO.7, VANIJYA TERIGE BHAVAN, NAVANGAR, 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, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, NO.1, QUEENS ROAD, VASANANT NAGAR,
MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.12.12 11:15:47 +0530 NC: 2023:KHC-D:14457 WP No. 107234 of 2
The judgment continues below.
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