M/S. Rahul Agro Industires vs. The Assistant Commissioner Of Commericial Taxes
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 challenge was based on grounds of illegality, unreasonableness, arbitrariness, and discrimination.
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, and whether these provisions were discriminatory and violative of fundamental rights.
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:14495 WP No. 102552 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. 102552 OF 2023 (T-RES)
BETWEEN:
M/S. RAHUL AGRO INDUSTIRES REP. BY ITS PARTNER, SHRI. RAHUL M. JADHAV, AGE: 32 YEARS, R/O. RAHUL AGRO INDUSTRIES, NEAR BUS STAND, JAMKHANDI 587301. GSTIN: 29AANFR3244C1Z6. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERICIAL TAXES, LGSTO 430, GIRISH NAGAR, JAMKHANDI-587301. 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 CHEIF COMMISSIONER OF
MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date:
The judgment continues below.
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