Prakash Mayappa Jambagi vs. The Assistant Commissioner Of
Held
The Court noted that the petitioner did not press the prayer challenging the constitutional validity of Section 16(4) and Rule 61(5), nor the prayer to read down the provisions. 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 cited High Court and Apex Court judgments upholding similar provisions.
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 concerning input tax credit. 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:13418 WP No. 102880 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. 102880 OF 2022 (T-RES)
BETWEEN:
PRAKASH MAYAPPA JAMBAGI AGE: 37 YEARS, OCC: CIVIL CONTRACTOR, R/O.NO.499, AT: KAJIBILAGI, TQ: JAMKHANDI-586126, DIST: BAGALKOT, KARNATAKA. GSTIN: 29ARIPJ9069P1ZP. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-430, GIRISH NAGAR, JAMKHANDI-587301. 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 CHIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, NO.1, QUEENS ROAD, VASANATH NAGAR, BENGALURU-560001. …RESPONDENTS
MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 20
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