M/S Prabhulingeswar Engineering Works vs. The Assistant Commissioner
Held
The Court did not examine the constitutional validity of the provisions as the petitioner did not press the prayer. The petitioner was directed to avail the alternative remedies available under the GST Acts.
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 petitioner later withdrew the challenge to the constitutional validity.
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. After the petitioner withdrew this challenge, the issue became the appropriate forum for challenging the impugned 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:13580 WP No. 101882 of 2023
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. 101882 OF 2023 (T-RES)
BETWEEN:
M/S. PRABHULINGESWAR ENGINEERING WORKS REP. BY ITS PRO0PRIETOR, SHRI. PRABHU MALI, AGE: 38 YEARS, JAMAKHANDI 587000, DIST: BAGALKOT, GSTIN-29BJVPM7785B1ZE. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX, LGSTO-430, JAMAKHANDI 587000. 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. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, NO.1, QUEENS ROAD, VASANATH NAGAR, BENGALURU-560001. …RESPONDENTS (BY SRI. SHIVAPRABHU HIREMATH, AGA FOR R1 AND R2, SRI. M. B. KANAVI, ADV. FOR R3, SRI. SHIVARAJ S. BALLOLI, ADV. FOR R3 TO R5 (MA)
The judgment continues below.
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