BharatTaxGST

The Lead Factory vs. The Assistant Commissioner Of Commercial Taxes

Original PDF →
WP/17628/2025HC KarnatakaGSTCNR KAHC01038384202502 July 2025Bench: SURAJ GOVINDARAJ4 pages
For Petitioner: SRI. SURENDRAN J G THUMBUCHETTY., ADVOCATEFor Respondent: SMT. JYOTHI.M.MARADI, HCGP

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:23773 WP No. 17628 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 17628 OF 2025 (T-RES) BETWEEN: THE LEAD FACTORY REPRESENTED BY ITS PROPRIETOR, SRI.CHETAN NARAYAN S/O SRI. NARAYAN AGED ABOUT 33 YEARS, PLOT NO.98-G, PHASE - II, JIGANI INDUSTRIAL AREA, ANEKAL TALUK, BENGALURU - 560 105. …PETITIONER (BY SRI. SURENDRAN J G THUMBUCHETTY.,ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF OF COMMERCIAL TAXES (LGSTO - 027), DGSTO-04, VTK - 2, KORAMANGALA, BENGALURU – 560 047. 2. THE STATE OF KARNATAKA, REPRESENTED BY ITS FINANCE DEPARTMENT, FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU – 560 001. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23773 WP No. 17628 of 2025 3. THE UNION OF INDIA, REPRESENTED BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI - 110 001. 4. DEPUTY STATE TAX OFFICER, SOUTH WING, 3RD FLOOR, GAGANAVIHAR COMPLEX, OPP: GANDHI BHAVAN, NAMPALLY, SAROORNAGAR - III, NAMPALLY, HYDERABAD, T ELANGANA - 500 001. 5. SRI. SABIR MALIK, C/O SK TRADING COMPANY, PLOT NO.10-11, SURVEY NO.80 A, 23-10P AND 23-11P, BALAPUR MANDAL, RANGAREDDY, HYDERABAD - 500 005. …RESPONDENTS (BY SMT. JYOTHI.M.MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE AND STRIKE DOWN SECTION 16(2)(aa) OF THE CGST/SGST ACTS AS BEING UNCONSTITUTIONAL, THE SAME BEING VIOLATIVE OF ARTICLES 14 AND 19(1)(g) OF THE CONSTITUTION OF INDIA. DECLARE AND STRIKE DOWN SECTION 16(2)(c) OF THE CGST/SGST ACTS AS BEING UNCONSTITUTIONAL, THE SAME BEING VIOLATIVE OF ARTICLES 14 AND 19(1)(g) OF THE CONSTITUTION OF INDIA AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ - 3 - HC-KAR NC: 2025:KHC:23773 WP No. 17628 of 2025

ORAL ORDER

1.

The petitioner is before this Court seeking for the following reliefs:

a) “The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to declare and strike down Section 16(2)(aa) of the CGST/SGST Acts as being unconstitutional, the same being violative of Articles 14 and 19(1)(g) of the Constitution of India.

b) The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to declare and strike down Section 16(2)(c) of the CGST/SGST Acts as being unconstitutional, the same being violative of Articles 14 and 19(1)(g) of the Constitution of India.

c) This Hon'ble High Court may be pleased to issue a writ of mandamus, directing the Fourth Respondent to permit the Petitioner to avail the benefit of input tax credit in respect of the purchases effected from the supplier, M/s.SK Trading Company, the Fifth Respondent made prior to the order dated 20-07-2023 passed in the case of the supplier (Annexure - "G"). No:2A360723039291M

d) This Hon'ble High Court may be pleased to issue such other writ or writs or directions in the nature of a writ as this Hon'ble High Court may deem it fir to grant in the facts and circumstances of the petitioner’s case”

2.

After arguing the matter for some time, learned counsel for the petitioner seeks permission to withdraw the above petition to file an appropriate petition before the Hon’ble High Court of Telangana since respondent No.4 is an Officer, who functions from Hyderabad in Telangana. HC-KAR NC: 2025:KHC:23773 WP No. 17628 of 2025

3.

Reserving such liberty, the writ petition stands disposed of. (SURAJ GOVINDARAJ) JUDGE

KTY List No.: 1 Sl No.: 45

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.