Shri Mallanagouda S/O Paragouda Patil vs. The Assistant Commissioner
Held
The Court noted that the petitioner did not press the prayers challenging the constitutional validity or seeking to read down the provisions. Consequently, the Court did not examine the constitutional validity of the said 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 respondents argued that similar provisions have been upheld by various High Courts and the Apex 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 KGST Rules. The petitioner also questioned the validity of notices and orders issued under these provisions.
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:13444 WP No. 104619 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. 104619 OF 2022 (T-RES)
BETWEEN:
SHRI. MALLANAGOUDA S/O. PARAGOUDA PATIL AGE: 38 YEARS, OCC: CIVIL CONTRACTOR, R/O. NO.01, AT POST: KAJIBILAGI, TQ. JAMKHANDI-586126, DIST: BAGALKOT, KARNATAKA. GSTIN- 29BX0PP9342L1ZG …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF CENTRAL TAX (GST), BIJAPURA DIVISION, AFZALPUR TAKKE, BIJAPURA-586102. 2. THE STATE OF KARNATAKA R/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 CHIEF COMMISSIONER OF CENTRAL TAX, NO.1, QUEENS ROAD, VASANATH NAGAR, BENGALURU-560001. …RESPONDENTS
MOHANKUMAR B SHELAR
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