Shri Krishana Ravi vs. The Assistant Commissioner
Held
The Court did not examine the constitutional validity of the provisions as the petitioner did not press those prayers. The petitioner was directed to avail remedies available under the CGST and KGST Acts for the impugned notices and orders.
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 petitioner later withdrew the challenge to the constitutional validity and the prayer to read down the 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. After the petitioner withdrew this challenge, the issue became the appropriate remedy for impugned 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:13423 WP No. 104149 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. 104149 OF 2022 (T-IT)
BETWEEN:
SHRI. KRISHANA RAVI, AGE: 58 YEARS, OCC: CONTRACTOR, R/O. 01, AT POST BASAVA NAGAR, TQ. JAMKHANDI -587301, DIST: BAGALKOT (KARNATAKA) GSTIN: 29AFCPR0045K1ZC. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-430 GIRISH NAGAR, JAMAKHANDI-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. MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.11.28 13:09:41 +
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