M/S Raunak Trade Links vs. The Assistanat Commissioner
Held
The Court did not examine the constitutional validity of Section 16(4) and Rule 61(5) as the petitioner did not press these prayers. The Court held that the petitioner should pursue remedies available under the CGST Act and KGST Act for the impugned notices and orders.
Facts
The petitioner challenged the constitutional validity of Section 16(4) of the CGST Act and Rule 61(5) of the CGST Rules, along with certain notices and orders. The respondents argued that similar provisions have been upheld by various High Courts and the Supreme Court.
Key Issues
The primary issues were the constitutional validity of Section 16(4) and Rule 61(5) of the GST laws, and the validity of the impugned notices and orders.
Sections Cited
Section 16(4), Rule 61(5)
AI-generated summary — verify with the full judgment below
- 1 -
NC: 2023:KHC-D:13443 WP No. 104617 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. 104617 OF 2022 (T-RES)
BETWEEN:
M/S. RAUNAK TRADE LINKS REP BY ITS PROP. SOU VIJAYA W/O. ANAND KULKARNI, AGE. 42 YEARS, R/O. PLOT NO 32, SHIVGANGA NIWAS, REVENUE COLONY, NEAR SURABHI HOTEL, KANBARGI ROAD, BELGAUM-590016. KARNATAKA. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANAT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-390, 5TH FLOOR, SUMOULYA SOUDHA, CLUB ROAD, BELAGAVI-590019. 2. THE STATE OF KARANATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU 560001. 3. GOVERNMENT OF INDIA THROUHG 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 13:10:50 +0530 NC: 2023:KHC
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.