M/S. Rahul Automobiles vs. The Assistant Commissioner Of Commercial Taxes
Held
The Court noted that the petitioner did not press the prayer 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 CGST/SGST Act and Rule 61(5) of KGST Rules, along with subsequent notices and orders. The challenge was based on grounds of illegality, arbitrariness, and violation of constitutional articles.
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 related 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:14496 WP No. 102508 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. 102508 OF 2023 (T-RES)
BETWEEN:
M/S. RAHUL AUTOMOBILES REP. BY ITS PROPRIETOR SHRI. RAJU DATTOBA JADHAV, AGE: 50 YEARS, R/O. CTS NO. 5319, RAHUL AUTOMOBILES, NEAR BUS STAND, JAMKHANDI 587301. GSTIN: 29AKLPJ4051H1Z1. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO 430, GIRISH NAGAR, JAMKHANDI-587301. 2. THE ASSISTANT COMMISSIONER OF COMERCIAL TAXES, (AUDIT), JAMAKHANDI YADAWAD BUILDING, GIRISH NAGAR, JAMKHANDI-587301. 3. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU 560001. 4. GOVERNMENT OF INDIA THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 5. THE GST COUNCIL, THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE,
MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 20
The judgment continues below.
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