Shri Prabhayya Basayya Dandavatimath vs. The Commissioner Of Central Goods And Service Tax And Central Excise

- 1 - WP No. 103531 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 7TH DAY OF JUNE, 2023 BEFORE THE HON'BLE MR JUSTICE S.VISHWAJITH SHETTY WRIT PETITION NO. 103531 OF 2023 (T-RES) BETWEEN: SHRI PRABHAYYA BASAYYA DANDAVATIMATH PROP OF M/S ADISHAKTI ELECTRICAL, SHED NO. D.7 HUBLI ROAD, GCIE, GADAG 582101. GSTIN 29AJQPD7649R1Z1. …PETITIONER (BY SRI. H R KAMBIYAVAR, ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE, NO. 71 CLUB ROAD, BELAGAVI 590001. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, CENTRAL GST, DHARWAD DIVISION, 2ND FLOOR, C.R. BUILDING, NAVANAGAR, HUBBALLI 580025. 3. THE STATE OF KARNATAKAS REP BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU 560001. 4. GOVERNMENT OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110001. RAKESH S HARIHAR Digitally signed by RAKESH S HARIHAR Location: Dharwad Date: 2023.06.08 11:02:57 +0530 - 2 - WP No. 103531 of 2023 5. THE GST COUNCIL, THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001. 6. THE PRINCIPAL CHIEF COMMISSIONER, OF CENTRAL TAX, NO. 1, QWEENS ROAD, VASANATH NAGAR, BENGALURU 560001. …RESPONDENTS (BY SRI.VINAYAK S KULKARNI, AGA FOR R1 TO R3) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT OR DIRECTION DECLARING THE PROVISIONS OF SECTION 16(4) OF CGST/SGST ACT, 2017 R/W RULE 61 OF KGST RULES ENCLOSED VIDE ANNEXURE-E BEING ILLEGAL, UNREASONABLE, ARBITRARY AND DISCRIMINATORY AND THEREFORE TO BE STRUCK. DOWN AS VIOLATIVE OF ARTICLE 14, 19 AND 300A OF THE CONSTITUTION OF INDIA AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: - 3 - WP No. 103531 of 2023