M/S Apg Automation Private Limited vs. The Assistant Commissiosner Of Commercial Taxes
Held
The Court noted that the petitioner did not press the prayer challenging the constitutional validity of Section 16(4) and Rule 61(5), nor the prayer to read down the provisions. Consequently, the Court did not examine the constitutional validity.
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 related notices and orders. The respondents argued that similar provisions have been upheld by various High Courts and the Supreme Court.
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 sought to have these provisions read down as directory.
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:13445 WP No. 104859 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. 104859 OF 2022 (T-RES)
BETWEEN:
M/S. APG AUTOMATION PRIVATE LIMITED REP. BY ITS DIRECTOR, SRI. JYOTINDRA ASHOK GHATTE, AGE: 51 YEARS, R/O. SY. NO.698, 300, PLOT NO. 015:20, BHAGA COLLEGE ROAD, UDAYBAGH, DIST: BELGAUM-590008. GSTIN: 29AAKCA2416M1ZF. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIOSNER OF COMMERCIAL TAXES, (AUDIT 7), 5TH FLOOR, SUMOULYA SOUDHA, CLUB ROAD, BELAGAVI-590019. 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 OFREVENUE, 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 13:11:18 +0530
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