M/S M.A.R. Fabricators INDIA PVT. LTD vs. The Deputy Commissioner Of Central Tax And Cx
Held
The Court noted that the petitioner did not press the prayers challenging the constitutional validity or seeking to read down the provisions. Consequently, the Court did not examine the constitutional validity of the said provisions.
Facts
The petitioner challenged the constitutional validity of Section 16(4) and Rule 61(5) of the CGST/SGST Acts and Rules, along with certain orders and notices issued under these provisions. The petitioner also sought to read down Section 16(4) as procedural and directory.
Key Issues
The primary issue was the constitutional validity of Section 16(4) and Rule 61(5) of the CGST/SGST Acts and Rules. The petitioner also sought to interpret the time limit for input tax credit as procedural.
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:13446 WP No. 104870 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. 104870 OF 2022 (T-RES)
BETWEEN:
M/S. M.A.R. FABRICATORS INDIA PVT. LTD, INCORPORATED UNDER THE COMPANIES ACT, REPRESENTED BY ITS DIRECTOR, MR. ASIF RAHIM, AGED ABOUT 27 YEARS, NEAR T.S.P LIMITED, T. B. DAM, HOSAPET-583225. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE DEPUTY COMMISSIONER OF CENTRAL TAX AND CX, PREVENTIVE, NO.71, CLUB ROAD, BELAGAVI-590001. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, HOSAPET DIVISION, 3RD FLOOR, RAJAPUR SKIES, COLLEGE ROAD, HOSAPET-583201. 3. GOVERNMENT OF INDIA MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), RAJPATH MARG, ‘E’ BLOCK, CENTRAL SECRETRIAT, NEW DELHI-110011. 4. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE, REPRESENTED BY ITS SECRETARY, VIDHANA SOUDHA, BENGALURU-560001. 5. THE COMMISSIONER OF CENTRAL TAX (GST) NO. 71, CLUB ROAD, BELAGAVI-590001. 6. THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, RANGE A, RAJAPUR SKIES, 2ND FLOOR, ABOVE I
The judgment continues below.
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