Chamansab Hajaratsab Tamboli vs. The Assistant Commissioner Of
Held
The Court noted that the constitutional validity of Section 16(4) and Rule 61(5) had been upheld by other High Courts. Since the petitioner did not press the challenge to the constitutional validity or the prayer to read down the provisions, the Court did not examine them.
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 issued under these provisions. The petitioner also sought to read down Section 16(4) as procedural.
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 the time limit for input tax credit. The petitioner also questioned the validity of 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:13417 WP No. 102607 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. 102607 OF 2022 (T-RES)
BETWEEN:
CHAMANSAB HAJARATSAB TAMBOLI AGE: 75 YEARS, OCC: CONTRACTOR, R/O.01, AT POST BASAV NAGAR, NEW BUSTAND RABKAVI, JAMKHANDI-587314. GSTIN: 29AFTPT9167M1Z0. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMIERCIAL TAXES, LGSTO-430, GIRISH NAGAR, JAMKHANDI-587301, DIST: BAGALKOT.
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. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, NO.1
MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.11.28 13:07:56 +0530 NC: 2023:KHC-D:
The judgment continues below.
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