Shri Mahadev S/O Nagappa Kankale vs. The Assistant Commissioner
Held
The petitioner did not press the prayer challenging the constitutional validity of Section 16(4) and Rule 61(5). Consequently, the court did not examine the constitutional validity or the prayer to read down the provisions.
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 subsequent notices and orders. The respondents argued that similar provisions have been upheld by various High Courts and the Apex 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 regarding input tax credit. The petitioner also challenged subsequent 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:13479 WP No. 101503 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. 101503 OF 2023 (T-RES)
BETWEEN:
SHRI. MAHADEV S/O. NAGAPPA KANKALE AGE: 47 YEARS, OCC: CONTRACTOR, R/O. MAIGURA ROAD, BASAVNAGAR, JAMKHANDI-587301, GSTIN: 29AORPK456NIZZ …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-6), BELAGAVI.
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO -430, GIRISH NAGAR, JAMKHANDI-587301. 3. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, AMBEDKAR VIDI, BENGALURU- 560001. 4. GOVERNMENT OF INDIA, THROUGH ITS SECRETARY, (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 5. THE GST COUNCIL THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.11.28 13:05:13 +0530 NC: 2023:KHC-D:13479 WP No. 101503 o
The judgment continues below.
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