M/S Sld Steels PVT LTD vs. The Director General Of GST Intelligence
Held
The Court noted that the petitioner chose not to press the prayers 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 the CGST/SGST Act and Rule 61(5) of the CGST/SGST Rules, along with certain notices and orders. The respondents argued that similar provisions have been upheld by various High Courts and the Supreme Court.
Key Issues
The primary issue was the constitutional validity of Section 16(4) of the CGST/SGST Act and Rule 61(5) of the CGST/SGST Rules. The petitioner also challenged specific 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:13403 WP No. 101820 of 2022
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. 101820 OF 2022 (T-RES)
BETWEEN:
M/S. SLD STEELS PVT. LTD, BALLARI, SY.NO. 274/2, BEHIND MANSANTO INDIA LTD, MOKA ROAD, SIRIVAR VILLAGE, BALLARI DISTRICT-583103, REP. BY ITS MANAGING DIRECTOR, SRI E-SRINIVASA, AGED ABOUT 48 YEARS, R/O. SIRVAR VILLAGE. GSTIN29AAQCS1470F2Z1. …PETITIONER (BY SRI. H.R. KAMBIYAVAR, ADVOCATE)
AND:
THE DIRECTOR GENERAL OF GST INTELLIGENCE OFFICE OF THE DIRECTOR GENERAL, BELAGAVI ZONAL UNIT, SHRI. LAXMI COMPLEX, NO. 4855/83, SADHASHIVANAGAR, 1ST CROSS, APMC ROAD, BELAGAVI-590019. 2. THE ADDISTIONAL DIRECTOR, DGGI, BELAGAVI ZONAL UNIT, SHRI LAXMI COMPLEX, NO. 4855/83, SADHASHIVANAGAR, 1ST CROSS, APMC ROAD, BELAGAVI 590019. 3. UNION OF INDIA THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.11.28 1
The judgment continues below.
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