BharatTaxGST

M/S Nandi Oil Traders vs. The Commercial Tax Officer

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WP/104809/2024HC KarnatakaGSTCNR KAHC02011890202424 September 2024Bench: JYOTI MULIMANI3 pages
For Petitioner: SRI. H.R. KAMBIYAVAR., ADVOCATEFor Respondent: SRI. SHIVAPRABHU.S.HIREMATH., AGA FOR R1-R2; SRI. SHIVARAJ.S.BALLOLI., ADVOCATE FOR R3

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC-D:13640 WP No. 104809 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 24TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 104809 OF 2024 (T-RES) BETWEEN: M/S. NANDI OIL TRADERS, 3640 COLLEGE RASTE, SAUNDATTI-591 126, REP. BY IT’S PARTNER, SRI. HUCHAPPA S/O ISHWARAPPA APPOJI, AGED ABOUT 51 YEARS, GSTIN: 29AAFFN9183J1ZL …PETITIONER (BY SRI. H.R. KAMBIYAVAR., ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER (AUDIT)-5, BELAGAVI, “SUMOULYA SOUDHA” 2ND FLOOR, CLUB ROAD, BELAGAVI-590 001. 2. THE STATE OF KARNATAKA, REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560 001. 3. GOVERNMENT OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE , DEPARTMENT OF REVENUE, NORTH BLOCK, NEW-DELHI-110 001. …RESPONDENTS (BY SRI. SHIVAPRABHU.S.HIREMATH., AGA FOR R1-R2; SRI. SHIVARAJ.S.BALLOLI., ADVOCATE FOR R3) Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC-D:13640 WP No. 104809 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR ORDERS, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER Sri.H.R.Kambiyavar., counsel for the petitioner and Sri.Shivaprabhu S.Hiremath., AGA for respondents 1 and 2 and Sri.Shivaraj S.Balloli., counsel for respondent No.3 have appeared in person.

2.

The petitioner has questioned the constitutional validity of Section 16(4) of CGST/ SGST Act, 2017 read with Rule 61 of KGST Rules as illegal, unreasonable, arbitrary and discriminatory and violative of Articles 14, 19, and 300A of the Constitution of India and therefore, to be struck down by this Court.

3.

Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care. NC: 2024:KHC-D:13640 WP No. 104809 of 2024

4.

Suffice it to note that the constitutional validity has been upheld by the various Courts following the due procedure of law laid down by the Apex Court. Hence, nothing survives for consideration in the Writ Petition. Accordingly, the Writ Petition is disposed of. However, liberty is reserved for the petitioner to take recourse under the law. Because of the disposal of the Writ Petition, pending interlocutory applications if any are disposed of. (JYOTI MULIMANI) JUDGE TKN LIST NO.: 1 SL NO.: 17

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.