M/S Umeshwar Agency vs. The Assistant Commissioner
Held
The Court noted that the petitioner chose not to press the challenge to the constitutional validity of Section 16(4) and Rule 61(5). Consequently, the Court did not examine these provisions on merits.
Facts
The petitioner challenged the constitutional validity of Section 16(4) of the CGST/SGST Act and Rule 61(5) of the CGST/SGST Rules, along with assessment orders and notices. The respondents cited High Court judgments upholding similar provisions.
Key Issues
The primary issues were the constitutional validity of Section 16(4) and Rule 61(5) of the CGST/SGST Act and Rules, and the validity of assessment orders and notices.
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:13401 WP No. 101833 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. 101833 OF 2022 (T-RES)
BETWEEN:
M/S. UMESHWAR AGENCY, # 106, MADHUR CHAITNYA COMPLEX, NEELIGIN ROAD, HUBBALLI, DIST: DHARWAD-580029. RE BY ITS PROP. SHRI. MALLIKARJUN S/O. MANOHARAPPA GUJAMAGADI, AGE: 70 YEARS, GSTIN-29ACBPG6176A1ZV. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER, OF CENTRAL TAX AND CENTRAL EXCISE, HUBBALLI DIVISION, 1ST FLOOR, C. R. BUILDING, NAVANAGAR, P. B. ROAD, HUBBALLI-580025. 2. GOVERNMENT OF INDIA THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE NORTH BLOCK, NEW DELHI-110001. 3. THE STATE OF KARNATAKA, REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560001. 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 13:05:34 +0530
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