Ravishankar S/O Sushilkumar Kalyanshetti vs. The Assistant Commissioner
Held
The Court noted that the constitutional validity of Section 16(4) and related rules had been upheld in previous judgments. The petitioner subsequently withdrew their challenge to the constitutional validity and 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 certain notices and orders. The petitioner also sought to read down Section 16(4) as procedural and directory.
Key Issues
The primary issues were 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 interpreted as procedural.
Sections Cited
Section 16(4), Rule 61(5)
AI-generated summary — verify with the full judgment below
- 1 -
NC: 2023:KHC-D:13422 WP No. 102923 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. 102923 OF 2022 (T-RES)
BETWEEN:
RAVISHANKAR S/O. SUSHILKUMAR KALYANSHETTI AGE: 48 YEARS, OCC: CONTRACTOR, R/O.NO.1, V. M. NAGAR, MAIGUR ROAD, JAMKHANDI-587301, DIST: BAGALKOT, KARNATAKA. GSTIN: 29AJRPK9426E1ZP. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-430, GIRISH NAGAR, JAMKHANDI-587301. 2. THE STATE OF KARANTAKA 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. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, NO.1, QUEENS ROAD, VASANATH NAGAR, BENGALURU-560001. MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date:
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.