Shri Suresh S/O Gurappa Talawar vs. The Commercial Tax Officer
Held
The petitioner withdrew the prayer challenging the constitutional validity of Section 16(4) and Rule 61(5). Consequently, the Court did not examine the constitutional validity or the prayer to read down the 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 related 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, 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:13478 WP No. 101363 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. 101363 OF 2023 (T-RES)
BETWEEN:
SHRI. SURESH S/O. GURAPPA TALAWAR AGE: 50 YEARS, OCC: CIVIL CONTRACTOR, R/O. CST NO.250/2, 250/4, MAIN ROAD, RAKSHI-591309, GST: 29AQWPT1988JIZJ. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICER, GOODS AND SERVICE TAX, SUB-OFFICE-381, SANKESHWAR-591313. DIST: BELAGAVI.
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 BLCOK, NEW DELHI-110001. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, NO.1, QUEENS ROAD, VASANATH NAGAR, BENGALURU-560001. …RESPONDENTS (BY SRI. SHIVAPRABHU HIREMATH, AGA FOR R1 AND R2, SRI. M. B. KANAVI, ADV. FOR R3, SRI. SHIVARAJ S. BALLOLI, ADV.
The judgment continues below.
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