M/S Rsn Hydro Solutions vs. The Superintendent Prev
Held
The petitioner withdrew their challenge to the constitutional validity of Section 16(4) of the CGST Act and Rule 61(5) of the KGST Rules. Consequently, the court did not examine these provisions.
Facts
The petitioner challenged the constitutional validity of Section 16(4) of the CGST Act and Rule 61(5) of the KGST Rules, along with related notices. 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 Act and Rule 61(5) of the KGST Rules. The petitioner also sought to read down Section 16(4) as procedural.
Sections Cited
Section 16(4), Rule 61(5)
AI-generated summary — verify with the full judgment below
- 1 -
NC: 2023:KHC-D:13400 WP No. 101821 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. 101821 OF 2022 (T-RES)
BETWEEN:
M/S. RSN HYDRO SOLUTIONS OPP. KSRTC DEPOT, MULGUND NAKA, HUBLI ROAD, GADAG-582205. REP. BY ITS PARTNER SHRI. EKNATHGOUDA R NAGNUR, AGED ABOUT 60 YEARS, GSTIN-29AAJFR44901ZO. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE SUPERINTENDENT (PREV) GOVERNMENT OF INDIA, MINISTRY OF INANCE, DEPARTMENT OF REVENUE, R/O. THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE NO.71, CLUB ROAD, BELAGAVI-590001. 2. UNION OF INDIA THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 3. THE STATE OF KARNATAKA, REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560001. 4. THE GST COUNCIL, THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. MOHANKUMAR B SHELAR MOHANKU
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.