Shri. Basavaraj Shivappa Rayapur vs. The Commercial Tax Officer (Audit)
Held
The Court noted that the constitutional validity of the impugned provisions had been upheld in previous judgments. The petitioner then withdrew the challenge to the constitutional validity and 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 certain notices and orders. The petitioner also sought to read down Section 16(4) as procedural.
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 time limits. The petitioner also sought to interpret these provisions as procedural.
Sections Cited
Section 16(4), Rule 61(5)
AI-generated summary — verify with the full judgment below
- 1 -
NC: 2023:KHC-D:13579 WP No. 101526 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. 101526 OF 2023 (T-RES)
BETWEEN:
SHRI. BASAVARAJ SHIVAPPA RAYAPUR, AGE: 54 YEARS, OCC: BUSINESS, PROPRIETOR OF M/S. SHRI. DEVI STONE CRUSHER INDUSTRIES, R/O. CTS NO.194 MIG I, H. NO.365, SHRI. DEVI STONE CRUSHER INDUSTRIES, SIDDALING NAGAR, OPP. J. T. MATH SCHOOL, GADAG-582103, GSTIN: 29AIUPR5893G1Z6. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICER, (AUDIT), GOVERNMENT OF KARNATAKA, DEPARTMENT OF COMMERCIAL TAXES, FIRST FLOOR, NISARGA, MULGUND ROAD, GADAG-582103. 2. THE STATE OF KARNATAKA R/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 RO
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.