M/S Holebasaweshwar Agro Kendra vs. The Commercial Tax Officers
Held
The petitioner withdrew their challenge to the constitutional validity of Section 16(4) and Rule 61(5). Consequently, the court did not examine the constitutional validity of these 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 notices and orders issued under them. The respondents argued that similar provisions have been upheld by higher courts.
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. The petitioner also challenged specific notices and orders.
Sections Cited
Section 16(4), Rule 61(5), Section 73(5)
AI-generated summary — verify with the full judgment below
- 1 -
NC: 2023:KHC-D:13425 WP No. 104381 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. 104381 OF 2022 (T-RES)
BETWEEN:
M/S. HOLEBASAWESHWAR AGRO KENDRA REP. BY ITS PROPRIETOR, SHRI. MANJUNATH S/O. SHIVAPPA DHUPAD, AGE: 46 YEARS, OCC: BUSINESS, R/O. BADAGI VILLAGE, TQ. BILAGI, DIST: BAGALKOT. GSTIN: 29AJQPD7649R1Z1. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICERS, AUDIT 2, BAGALKOT, VANIJYA, TERIGE BHAVAN, SECTOR NO.7, NAVANAGAR, BAGALKOT.
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. MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.11.28 13:10:20 +0530 NC: 2023:KHC-D:13425 WP No.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.