Shree Vijay Laxmi Enterprises vs. The Assistant Commissioner Of
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). Consequently, the Court did not examine the constitutional validity of these 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 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 regarding 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:13473 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. 104871 OF 2022 (T-RES)
BETWEEN:
SHREE VIJAY LAXMI ENTERPRISES REP. BY ITS PROP SMT. BHUMIKA ROHIT AGARWAL AGE. 34 YEARS, R/O. SY. NO. 836, SAMBRA, KUDACHI ROAD, MARUTINAGAR, GANDHINAGAR, BELGAUM-591124. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-7) 5TH FLOOR, SUMOULYA SOUDHA, CLUB ROAD, BELAGAVI-590019. 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 13:11:31 +0530 NC: 2023:KHC-D:13473
The judgment continues below.
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