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Niranjan Channaverswamy Maradur S/O Channaverswamy Maradur vs. The State Of Karnataka

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WP/101763/2024HC KarnatakaGSTCNR KAHC02004809202419 September 2024Bench: JYOTI MULIMANI2 pages
For Petitioner: SRI. K.M.SHIVAYOGISWAMY AND SRI. G.N.NARASAMMANAVAR., ADVOCATESFor Respondent: SRI. SHIVAPRABHU.S.HIREMATH., AGA FOR R1-R2

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC-D:13396 WP No. 101763 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 19TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 101763 OF 2024 (T-RES) BETWEEN: NIRANJAN CHANNAVERSWAMY MARADUR S/O CHANNAVERSWAMY MARADUR, AGED 52 YEARS, CIVIL CONTRACTOR, NO. 98/A1/B, NEAR S B M BANK, RAJENDRA ANAGAR, HAVERI-581 110. …PETITIONER (BY SRI. K.M.SHIVAYOGISWAMY AND SRI. G.N.NARASAMMANAVAR., ADVOCATES) AND: 1. THE STATE OF KARNATAKA, REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560 001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICE TAX OFFICE-340, HAVERI-581 110. …RESPONDENTS (BY SRI. SHIVAPRABHU.S.HIREMATH., AGA FOR R1-R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC-D:13396 WP No. 101763 of 2024

ORAL ORDER Sri.Shivaprabhu S.Hiremath., AGA for respondents 1 and 2 has appeared in person.

2.

The petitioner has questioned the constitutional validity of Section 16(4) of CGST/ SGST Act, 2017 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.

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. (JYOTI MULIMANI) JUDGE TKN List No.: 2 Sl No.: 43

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.