Suresh Shanmukh Maradi vs. The Assistant Commissioner
Held
The Court noted that the petitioner chose not to press the prayers challenging the constitutional validity or seeking 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 related notices and orders. 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 the CGST/SGST Act and Rule 61(5) of the KGST Rules. 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:13419 WP No. 102884 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. 102884 OF 2022 (T-RES)
BETWEEN:
SURESH SHANMUKH MARADI AGE: 43 YEARS, OCC: CONTRACTOR, R/O. SASALATTI, JAMKHANDI-587315, DIST: BAGALKOT. GSTIN: 29ASBPM3741R1Z4. …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. GOVERNEMNT 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, QUEENS ROAD, VASANATH NAGAR, BENGALURU-560001. …RESPONDENTS
MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.11.28 13:08:16 +0530
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