Shri Nagappa S/O Kashinath Kankale vs. The Commercial Tax Officer
Held
The Court noted that the constitutional validity of Section 16(4) and related rules had been upheld by other High Courts and the Supreme Court. Since the petitioner did not press the challenge to the constitutional validity or the prayer to read down the provision, the Court did not examine these aspects.
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 issued under these provisions. The petitioner also sought to read down Section 16(4) as procedural.
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 regarding input tax credit limitations. The petitioner also challenged orders issued under Section 73.
Sections Cited
Section 16(4), Rule 61(5), Section 73
AI-generated summary — verify with the full judgment below
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NC: 2023:KHC-D:13398 WP No. 103524 of 2023
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 17TH DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 103524 OF 2023 (T-RES)
BETWEEN:
SHRI. NAGAPPA S/O. KASHINATH KANKALE, AGE: 53 YEARS, OCC: CONTRACTOR, R/O. 3880 A/2, NANDADEEPA, SARVODAYA COLONY, GADAG-582102. GSTIN: 29AHDPP8596J1ZF. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICER, FIRST FLOOR, NISARGA, MULGUND ROAD, GADAG-582102. 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, DEPT. 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, VASANTH NAGAR, BENGALURU-560001. …RESPONDENTS (BY SRI.SHIVAPRABHU HIREMATH, AGA FOR R1 AND R2, SRI. SHIVARAJ BALLOLI, ADV. FOR R3 TO R5)
THIS WRIT PETITION IS FILED UNDER ARTICL
The judgment continues below.
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