Shri. Siddram Vittal Navi vs. The Assistant Commissioner Of Commercial Taxes
Held
The Court noted that the petitioner chose not to press the challenge to the constitutional validity of Section 16(4) and Rule 61(5). Consequently, the Court did not examine the constitutional validity.
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. The respondents cited previous judgments upholding similar provisions.
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, and whether the time limit for input tax credit should be treated as procedural.
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:13476 WP No. 100609 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. 100609 OF 2023 (T-RES)
BETWEEN:
SHRI. SIDDRAM VITTAL NAVI, AGE: 37 YEARS, OCC: CIVIL CONTRACTOR, R/O.36/1, AT POST, TAKKALKAI, TQ. JAMKHANDI, DIST: BAGALKOT-587111, (KARNATAKA)
…PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-430, GIRISH NAGAR, JAMKHNADI-587301. 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, 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 MOHANKUMAR B SHELAR Date: 2023.11.2
The judgment continues below.
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