M/S Holebasaweshwar Agro Kendra vs. The Asst. Commissioner
Held
The Court noted that the petitioner chose not to press the prayers challenging the constitutional validity of Section 16(4) and Rule 61(5), or the prayer to read down the provision. 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 certain 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, and whether the time limit for input tax credit should be considered procedural or 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:13581 WP No. 102203 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. 102203 OF 2023 (T-RES)
BETWEEN:
M/S. HOLEBASAWESHWAR AGRO KENDRA REP. BY ITS PROPRIETOR, SHRI. MANJUNATH S/O. SHIVAPPA DHUPAD, AGE: 46 YEARS, OCC: BUSINESS, R/O. BADAGI VILLAGE, TQ. BILAGI, DIST: BAGALKOT-587116. GSTIN: 29AJQPD7649R1Z1. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASST. COMMISSIONER, COMMERCIAL TAX OFFICER, LGSTO 420, SECTOR NO.7, VANIJYA TERIGE BHAVAN, NAVANAGAR, BAGALKOTE-587103. 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 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 13:07:35 +0530 NC:
The judgment continues below.
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