Shri Rahimansab D. Doddamani 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). Consequently, the Court did not examine the constitutional validity of these provisions.
Facts
The petitioner challenged the constitutional validity of Section 16(4) of CGST/SGST Act and Rule 61(5) of KGST Rules, along with certain notices. The respondents argued that similar provisions have been upheld by various High Courts and the Supreme Court.
Key Issues
The primary issue was the constitutional validity of Section 16(4) of CGST/SGST Act and Rule 61(5) of KGST Rules. The petitioner also challenged certain notices issued under these provisions.
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:13442 WP No. 104529 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. 104529 OF 2022 (T-RES)
BETWEEN:
SHRI. RAHIMANSAB S/O. DAVALSAB DODDAMANI AGE: 50 YEARS, OCC: PWD CONTRACTOR, R/O. NEAR GOVT. PRIMARY SCHOOL, H.NO. 312, HIREBANNIGOL-583227, TQ. KUSTAGI, DIST: KOPPAL. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-510, KINNAL ROAD, KOPPAL-583231, (KARNATAKA).
THE STATE OF KARNATAKA, REP BY THE PRINCIPAL SECRETARY , FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560001. 3. GOVERNMENT OF INDIA THROUGH ITS SECRETARY, (REVENUE) MINISTERY OF FINANCE, DEPARTMENT TO REVENUE, NORTH BLOCK, NEW-DELHI-110001. 4. THE GST COUNCIL THROUGH ITS CHAIRPERSON, MINISTERY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, NO. 1, QUEENS ROAD, VASANATH NAGAR, BENGALURU-560001. …RESPONDENTS (BY SRI. GIRISH S. HULMANI, ADV. FOR R4 AND R5, SRI. SHIVAPRABHU HIREMATH, AGA FOR R1 A
The judgment continues below.
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