M/S Ravi S/O Ambruth Bettad vs. The Union Of INDIA And Ors - Karnataka High Court, 17 March 2021

Cause title — parties, addresses and appearances

WP No.223883/2020 1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 17TH DAY OF MARCH, 2021 BEFORE THE HON’BLE MR.JUSTICE M.NAGAPRASANNA WRIT PETITION No.223883/2020 (T-RES) Between: M/S Ravi S/o Ambruth Bettad, Aged about 40 years, Occ: Contractor, H.No.15-2-143, Manhalli, road, Mahesh Nagar, Bidar, Tq. & Dist: Bidar-585 401. ... Petitioner (By Sri. Sandeep Vijaykumar, Advocate) And: 1. The Union of India Represented by its Secretary Ministry of Finance, Department of Revenue Government of India, South Block, New Delhi-110001. 2. Ministry of Finance Department of Revenue Office of The Assistant Commissioner of Central Tax & Central Excise, Bellary Audit Circle-2nd Floor, Modi Chambers, 2nd Cross, Gandhi Nagar, Bellari-583 103. 3. The Superintendent of Central Excise, Customs and Service Tax, Central Tax (CGST) and Central Excise, Office of the Superintendent of Central Tax (CGST) and Central Excise, MIG No.24, KHB Colony, Range Bidar, Bidar-585 401. … Respondents WP No.223883/2020 2 This Writ Petition is filed under Articles 226 and 227 of the Constitution of India praying to (i) Declare that the provisions of Section 50 of the Central Goods and Services Tax Act, 2017 is ultra-vires the Constitution of India as opposed to Articles 265 and Article 14 of the Constitution of India, besides being ultra-vires the object of the Central Goods and Services Tax Act, 2017, the copy of the relevant extract of the true copy of the official gazette is at Annexure-E. (ii) Quash the order / dated 29.01.2020 and 28.02.2020 issued by the respondent No.2 and 3 herein in file No.C.No./KRAMK/IV/01/28/2019-20 gR-51/707, and CHIC-DIN-20200257TC00001H95EO, the copy of which is at Annexure-A & B; (iii) Direct the respondent No.2 and 3 herein to consider the representations dated 24.02.2020 and dated 17.03.2020, submitted by the petitioner herein, forthwith, the copy of which is at Annexure-C & C1; (iv) Issue any other appropriate writ, order or direction as this Hon'ble Court may deem fit to grant in the facts and circumstances of the case, in the interest of justice. This petition coming on for preliminary hearing this day, the Court made the following:- WP No.223883/2020 3

ORDER The learned counsel appearing for the petitioner submits that a notice subsequent to the filing of the writ petition is issued against the petitioner and would seek liberty to withdraw the writ petition and file a fresh writ petition raising a challenge to the notice i.e. now issued against the petitioner. Reserving such liberty, the petition is dismissed as withdrawn. JUDGE SMP