M/S Gokak Taluka Mahila vs. The Assistant Commissioner Of
Held
The Court noted that the petitioner chose not to press the challenge to the constitutional validity of Section 16(4) and the alternative prayer to read down the provision. Consequently, the Court did not examine these constitutional aspects.
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 the interpretation of the time limit for input tax credit. The Court also considered the validity of impugned notices and orders.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
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NC: 2023:KHC-D:13654 WP No. 102495 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. 102495 OF 2023 (T-RES)
BETWEEN:
M/S. GOKAK TALUKA MAHILA SUPPLEMENTARY NUTRITION PRODUCTS CENTER, SIDDLINGESHWAR KALYANA MANTAP, NABHAPUR, KHANGAON, DIST: BELAGAVI, REP. BY ITS PRESIDENT, SMT. SATTEVVA W/O. BHEEMAPPA PUJERI, AGE: 38 YEARS, GSTIN-29AAAAG8475E1ZH. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TXES, (AUDIT-1), SUMOULYA SOUDHA, 3RD FLOOR, CLUB ROAD, BELAGAVI-590001. 2. THE STATE OF KARNATAKA, REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVT. OF KARNATAKA, BENGALURU-560001. 3. GOVERNMENT OF INDIA, THROUGH ITS SECRETRY, (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 ROAD, VASANATH NAGAR, BENGLURU-560001. …RESPONDENTS
The judgment continues below.
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