M/S Popular Auto Works PVT LTD vs. Union Of INDIA

- 1 - NC: 2023:KHC:26860 WP No. 10730 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF AUGUST, 2023 BEFORE THE HON'BLE MR JUSTICE KRISHNA S DIXIT WRIT PETITION NO. 10730 OF 2019 (T-RES) BETWEEN: M/S POPULAR AUTO WORKS PVT LTD., MARQLAND, NO.32/5, RUPENA AGRAHARA, HOSUR ROAD, BANGALORE-560 068. …PETITIONER (BY SRI. HARISH SASIKUMAR.,ADVOCATE- ABSENT) AND: 1. UNION OF INDIA REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. 2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 3. CENTRAL BOARD OF DIRECT TAXES THROUGH ITS CHAIRMAN, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 4. GOODS AND SERVICE TAX COUNCIL THROUGH ITS SECRETARY, 5TH FLOOR, TOWER II, Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2023:KHC:26860 WP No. 10730 of 2019 JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE SL.NO.5 OF CIRCUALR NO.76/50/2018-GST DTD 31.12.2018 AS BEING VIOLATIVE OF ARTICLES 14, 19(1)(g) AND 265 OF THE CONSTITUTION OF INDIA AND STRIKING DOWN THE SAME AND DECLARE SL.NO.5 OF CIRCULAR NO.76/50/2018-GST DTD 31.12.2018 AS BEING ULTRA-VIRES THE PROVISIONS OF THE CGST ACT THE RULES FRAMED THERE UNDER AND STRIKING DOWN THE SAME. THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: