M/S Sangamesh Note Book vs. The Commercial Tax Officer
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), nor the prayer to read down the provisions. 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 related 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 KGST Rules regarding input tax credit. The petitioner also challenged show-cause notices and proposed levies.
Sections Cited
Section 16(4), Rule 61(5), Section 73, Section 50
AI-generated summary — verify with the full judgment below
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NC: 2023:KHC-D:14039 WP No. 104399 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. 104399 OF 2023 (T-RES)
BETWEEN:
M/S. SANGAMESH NOTE BOOK INDUSTRIES, REP. BY ITS PROP, SRI. SADANAND K. JAVALAGI, AGED ABOUT 24 YEARS, #NO.1385, MARKET ROAD, UPPIN-BETAGERI-581206, TQ: DIST: DHARWAD. GSTIN: 29BROPJ5328N1ZO/ LGSTO-310-DHARWAD. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICER, (AUDIT-2), D. C. COMPOUND, DHARWAD-580001. 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. …RESPONDENTS (BY SRI. SHIVAPRABHU HIREMATH, AGA FOR R1 AND R2, SRI. SHIVARAJ BALLOLLI, ADV. FOR R1, R3 AND R4)
V N BADIGER BADIGER Date
The judgment continues below.
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