Shri Prabhayya Basayya Dandavatimath vs. The Assistant Commissioner Of
Held
The Court noted that the constitutional validity of Section 16(4) and related rules had been upheld in previous judgments. Since the petitioner did not press the challenge to constitutional validity or the prayer to read down the provisions, the Court did not examine these issues.
Facts
The petitioner challenged the constitutional validity of Section 16(4) of the CGST/SGST Act and related rules, along with specific notices and orders. The petitioner also sought to read down the time limit for input tax credit as procedural.
Key Issues
The primary issue was the constitutional validity of Section 16(4) of the CGST/SGST Act and related rules concerning input tax credit. The petitioner also sought to interpret the time limit 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:13587 WP No. 103814 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. 103814 OF 2023 (T-RES)
BETWEEN:
SHRI. PRABHAYYA BASAYYA DANDAVATIMATH, PROP. OF M/S. ADISHAKTI ELECTRICALS, SHED NO. D-, HUBLI ROAD, GCIE, GADAG-582101, AGED ABOUT 48 YEARS, GSTIN: 29AJQPD7649R1Z1. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF OF CENTRAL TAXES, GST, IIFLOOR, C. R. BUILDING NAVANAGAR, HUBBALLI-580025. 2. THE SUPERINTENDENT OF CENTRAL CGST, OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX, GST, GADAG-A RANGE, BULLA BUILDING, GUJJARA BASADI MAIN ROAD, GADAG.
THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560001. 4. GOVERNMENT OF INDIA THROUGH ITS SECRETARY, (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 5. THE GST COUNCIL, THROUGH ITS CHAIRPERSON, MINISTERY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. …RESPONDENTS (BY SRI. SHIVAPRABHU HIREMATH, AGA FOR
The judgment continues below.
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