Sri.Narasima Nayaka S/O Manappa vs. The Assistant Commissioner
Held
The Court noted that the petitioner withdrew the prayer challenging the constitutional validity of Section 16(4) of the CGST Act and KGST Act, read with Rule 61(5) of the KGST Rules. Consequently, the Court did not examine the constitutional validity.
Facts
The petitioner challenged the constitutional validity of Section 16(4) of the CGST Act and KGST Act, read with Rule 61(5) of the KGST Rules, and also sought to quash notices and orders denying input tax credit. The petitioner later withdrew the challenge to the constitutional validity.
Key Issues
The primary issue was the constitutional validity of Section 16(4) of the CGST Act and KGST Act, read with Rule 61(5) of the KGST Rules, concerning input tax credit. 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:13399 WP No. 101025 of 2021
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. 101025 OF 2021 (T-RES)
BETWEEN:
SRI. NARASIMA NAYAKA S/O. MANAPPA NAYAK CONTRACTOR, AGED ABOUT 40 YEARS, H.NO.16/1, HULIHYDER KANAKAGIRI TALUK, KOPPAL DISTRICT-583283. 29AESPN3796A1ZZ. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER, OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICES TAX OFFICE-511, GANGAVATHI-583227. 2. UNION OF INDIA, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, (DEPARTMENT OF REVENUE) NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY SECRETARY.
GOVERNMENT OF KARNATAKA, MINISTRY OF FINANCE, BENGALURU, REPRESENTED BY ITS SECRETARY-560001. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, REPRESENTED BY SECRETARY-110001. …RESPONDENTS (BY SRI. SHIVAPRABHU HIREMATH, AGA FOR R1 & R3, SRI.SHIVRAJ BALLOLI, ADV. FOR R2 & R4)
MOHANKUMAR B SHELAR Di
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