M/S Mallikarjun Communication vs. The Commercial Tax Officer
Held
The petitioner withdrew their challenge to the constitutional validity of Section 16(4) of the CGST/SGST Act and Rule 61(5) of the KGST Rules. Consequently, the High Court did not examine the constitutional validity or 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 subsequent notices and orders. The respondents argued that similar provisions have been upheld by various High Courts and the Apex 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 regarding input tax credit time limits. The petitioner also challenged specific notices and orders.
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:13578 WP No. 103640 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. 103640 OF 2023 (T-RES)
BETWEEN:
M/S. MALLIKARJUN COMMUNICATION REP BY ITS PROP. SHRI. GIRIMALLAPPA SHRISHAIL KORI AGE: 39 YEARS, OCC: BUSINESS, R/O. 1167, OPP. POST OFFICE, JAINAPUR COMPLEX, BILAGI-587116. GSTIN: 29BREPK4935L2Z9. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICER, (AUDIT)-1, VAJIJYA TERIGE BHAVAN, SECTOR NO. 7 NAVANAGAR, BAGALKOT-587101. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO -420, SECTOR NO. 7, VANIJYA TERIGE BHAVAN, NAVANAGAR, BAGALKOT-587101. 3. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560001. 4. GOVERNMENT OF INDIA THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.11.28 13:09:10 +0530
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The judgment continues below.
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