M/S Rounak Trade Links vs. The Deputy Commissioner
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 subsequently 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 Act and Rule 61(5) of the CGST Rules, along with certain audit observations and notices. The petitioner also sought to read down Section 16(4) as procedural and directory.
Key Issues
The primary issues were the constitutional validity of Section 16(4) and Rule 61(5) of the CGST Act/Rules, and whether Section 16(4) should be interpreted as procedural and 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:13474 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. 106045 OF 2022 (T-RES)
BETWEEN:
M/S. ROUNAK TRADE LINKS REP. BY ITS PROP. SOU. VIJAYA W/O. ANAND KULKARNI, AGE: 42 YEARS, R/O. PLOT NO. 32, SHIVGANGA NIWAS, REVENUE COLONY, NEAR SURABHI HOTEL, KANBARGI ROAD, BELGAUM-590016, KARNATAKA. GSTIN: 29BDRPK2649J1ZV.
…PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE DEPUTY COMMISSIONER, OF COMMERCIAL TAXES, GOVERNMENT OF KARNATAKA, DEPARTMENT OF COMMERCIAL TAXES, (AUDIT-2), AFZALPUR TAKKE, VIJAYAPUR-586102. 2. THE STAET OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560001. 3. GOVERNMENT ORF INDIA, THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.11.28 13:06:28 +0530 NC: 2023:KHC-D:13474
The judgment continues below.
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