Shri Channavbeeragouda vs. The Assistant Commissioner
Held
The Court noted that the petitioner did not press the prayers challenging the constitutional validity of the provisions or seeking to read them down. 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 certain notices and orders. The respondents cited High Court judgments upholding similar provisions.
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. A secondary issue involved the validity of 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:13441 WP No. 104429 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. 104429 OF 2022 (T-RES)
BETWEEN:
SHRI. CHANNAVEERAGOUDA S/O. RUDRAGOUDA PATIL, AGE: 50 YEARS, OCC: CONTRACTOR, R/O. B. C. 155, CAMP, BEWOOR STREET, BELAGAVI-590001, KARNATAKA. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-390, CLUB ROAD, BELAGAVI-590019, (KARNATAKA).
THE STATE OF KARNATAKA REP BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560001. 3. GOVERNMENT OF INDIA, THROUGH ITS SECRETARY, (REVENUR), 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:
The judgment continues below.
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