M/S M K Agrotech Private Limited vs. Union Of INDIA

1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 30TH DAY OF SEPTEMBER 2022 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.5196 OF 2020 [T-RES] BETWEEN: M/S M K AGROTECH PRIVATE LIMTIED 389 M B ROAD KAVERI LAYOUT SRIRANGAPATNA REPRESENTED BY ITS DIRECTOR DESIGNATION, MOHAMMED IMRAN KHAN, AGED ABOUT 37 YEARS, S/O SUBHAN KHAN R/AT NO. 04, 2ND MAIN, C LAYOUT BANNIMANTAP, MYSORE -570 015. …PETITIONER (BY SRI. P. B. HARISH, ADVOCATE) AND: 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NO.137, NORTH BLOCK, NEW DELHI - 110 001. 2. THE GOODS AND SERVICE TAX COUNCIL (GST COUNCIL) THE SECRETARY, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001. 3. THE STATE OF KARNATAKA COMMERCIAL TAXES DEPARTMENT, THROUGH THE PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA, BANGALORE - 560 001. 2 4. THE ASST. COMMISSIONER OF CENTRAL TAXES BANNIMANTAP DIVISION, MYSORE S1 AND S2, VINAYA MARGA SIDDHARTHA NAGAR, MYSORE - 570 011. …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R1, R2 & R4; SRI. A. RAMESH GOWDA, HCGP FOR R3) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION HOLDING AND DECLARING THAT RULE 89(5) OF THE CENTRAL GOODS AND SERVICES TAX RULES 2017 ARE ULTRA-VIRES SECTION 54 AND THE AMENDMENT VIDE NOTIFICATION NO.21/2018 CENTRAL TAX DATED APRIL 18, 2018 WHICH WAS MADE RETROSPECTIVE VIDE NOTIFICATION NO.26/2018 CENTRAL TAX DTATED JUNE 13, 2018 IS EX CACIE ULTRA VIRES THE CONSTITUTION OF INDIA AND THE PROVISIONS OF THE CENTRAL GOODS AND SERVICES TAX ACT 2017 KARNATAKA GOODS AND SERVICES TAX ACT 2017 AND INTEGRATED GOODS AND SERVICE ACT 2017 AND IS WITHOUT AUTHORITY OF LAW MANIFESTLY UNREASONABLE DISCRIMINATORY ILLEGAL AND VOID . THIS W.P. COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP THIS DAY, THE COURT MADE THE FOLLOWING:-