M/S K V Hanchinal vs. The Assistant Commissioner Of Central Taxes(Audit-1)
Held
The Court noted that the constitutional validity of Section 16(4) of the CGST/SGST Act and related rules had been upheld by other High Courts. The petitioner then withdrew their challenge to the constitutional validity and the prayer to read down the provision.
Facts
The petitioner challenged the constitutional validity of Section 16(4) of the CGST/SGST Act and related rules, as well as show-cause notices and orders issued under these provisions. 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 the time limit for claiming input tax credit. The petitioner also challenged specific notices and orders.
Sections Cited
Section 16(4), Rule 61(5), Section 73(1), Section 73(9), Section 50
AI-generated summary — verify with the full judgment below
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NC: 2023:KHC-D:13594 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. 104348 OF 2023 (T-RES)
BETWEEN:
M/S. K. V. HANCHINAL, CLASS ONE CONTRACTOR, COLLEGE ROAD, MUNDARAGI, DIST: GADAG-582101, AGED ABOUT YEARS, GSTIN: 29AAGFK8411R2ZL. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT-1), HUBBALLI-580025. 2. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560 001. 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 13:10:07 +0530 NC: 2023:KHC-D:13594
THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, NO.1, QUEENS RO
The judgment continues below.
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