M/S. Sri Sharana Constructions LLP vs. The Assistant Commissioner Of

- 1 - NC: 2025:KHC-D:2006 WP No. 100739 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 31ST DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 100739 OF 2024 (T-RES) BETWEEN: M/S. SRI SHARANA CONSTRUCTIONS LLP INCORPORATED UNDER THE INDIAN PARTNERSHIP ACT, R/BY ITS PARTNER MR. ARAVATAGI PRABHU, AGED ABOUT. 54 YEARS, DOOR NO. 16 AND 17, 1ST CROSS, GANDHINAGAR, BALLARI- 583103. …PETITIONER (BY SRI H. R. KAMBIYAVAR, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4, ”VANIJYA TERIGE BHAVAN, 2ND STAGE, 6TH MAIN, RAGHAVENDRA COLONY, ANANTHAPUR ROAD, BALLARI- 583101. 2. THE STATE OF KARNATAKA, DEPARTMENT OF FINANCE REPRESENTED BY ITS SECRETARY, VIDHANA SOUDHA, BENGALURU- 560001. 3. GOVERNMENT OF INDIA, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) RAJPATH MARG, ‘E’ BLOCK, CENTRAL SECRETRIAT, NEW DELHI, DELHI- 110011. 4. THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA, Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - NC: 2025:KHC-D:2006 WP No. 100739 of 2024 VTK-1, KALIDASA ROAD, GANDHINAGAR, BENGALURU- 560009. …RESPONDENTS (BY SRI SHARAD V. MAGADUM, AGA FOR R1 & R3, SRI SHIVARAJ BALLOLI, ADVOCATE FOR R2, SRI GIRISH HULMANI, ADVOCATE FOR R4) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA IS PRAYING TO, THE PETITIONER MOST RESPECTFULLY PRAYS THAT THIS HON’BLE HIGH COURT MAY BE PLEASED TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE SHOW CAUSE NOTICE DATED. 03.01.2024 ISSUED U/S 73(1) IN NO. ACCT(AUDIT)-4/BLY/GST.S-73(1)-SCN/2023-24 FOR THE PERIOD 2018-19 (ANNEXURE-A) BY THE 1ST RESPONDENT UNDER KGST/CGST ACTS ON THE GROUND THAT IT IS BARRED BY TIME AND IT IS ILLEGAL. THE PETITIONER MOST RESPECTFULLY PRAYS THAT THIS HON’BLE HIGH COURT MAY BE PLEASED TO ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTIFICATIONS NO. FD 07 CSL 2022 (8/2022), DATED. 12.07.2022 (ANNEXURE-E) AND THE NOTIFICATION NO. 6/2023, NO. FD 20 CSL 2023, 06.04.2023 (ANNEXURE-F), IN THE PETITIONERS CASE. THE PETITIONER MOST RESPECTFULLY PRAYS THAT THIS HON’BLE HIGH COURT MAY BE PLEASED TO STRUCK DOWN SECTION 16(4) OF CGST/SGST ACTS, 2017 AS VIOLATIVE OF ARTICLE OF 14, 19 AND 300A OF THE CONSTITUTION OF INDIA. THE PETITIONER MOST RESPECTFULLY PRAYS THAT THIS HON’BLE HIGH COURT MAY BE PLEASED TO READ DOWN THE SAID WORDINGS CONTAINED IN SECTION 16(4) OF CGST/SGST ACTS, 2017 SO HAS TO INTERPRET THE TIME LIMIT FOR TAKING INPUT TAX CREDIT AS PROCEDURAL AND DIRECTORY IN NATURE. THE PETITIONER MOST RESPECTFULLY PRAYS THAT THIS HON BLE HIGH COURT MAY BE PLEASED TO DECLARE REJECTION OF FILING OF MONTHLY RETURNS BELATEDLY IN GSTR-3B, AS NULL AND VOID AND ULTRA-VIRES THE CONSTITUTION OF INDIA AND VIOLATIVE OF ARTICLES 14 AND 19. THE PETITIONER MOST RESPECTFULLY PRAYS THAT THIS HON’BLE HIGH COURT MAY BE PLEASED TO STRUCK DOWN RULE 61(5) OF CGST/SGST RULES, 2017 WHICH IS RETROSPECTIVE FROM 01.07.2017 AS UNREASONABLE, ARBITRARY AND DISCRIMINATORY AS VIOLATIVE OF ARTICLES 14 AND 19 OF THE CONSTITUTION OF INDIA. THE PETITIONER MOST RESPECTFULLY PRAYS THAT THIS HON’BLE HIGH COURT MAY BE PLEASED TO STRUCK DOWN SECTION 164(3) OF THE CGST/SGST ACTS, 2017 AS VIOLATIVE OF ARTICLES 14 AND 19 BEING UNREASONABLE AND DISCRIMINATORY. THIS HON’BLE HIGH COURT MAY BE PLEASED TO ISSUE SUCH OTHER WRIT OR WRITS - 3 - NC: 2025:KHC-D:2006 WP No. 100739 of 2024 OR DIRECTIONS IN THE NATURE OF A WRIT AS THIS HON’BLE HIGH COURT MAY DEEM IT FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE PETITIONER’S CASE.