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Karnataka HC Upholds Constitutionality of Section 16(4) of CGST/SGST Act.
Karnataka HC Upholds Constitutionality of Section 16(4) of CGST/SGST Act.
The petitioner's counsel has informed the court that the writ petition is being withdrawn and not pressed, with the liberty given to the petitioner to challenge the order passed by the second respondent in separate proceedings. The court accepts the petitioner's request and dismisses the writ petition as not pressed, while keeping all contentions open for future proceedings.
Court Name : Karnataka High Court
Parties : Prabhayya Basayya Dandavatimath Vs Commissioner of Central Goods And Service Tax And Central Excise
Decision Date : 07 June 2023
Judgement ref : Writ Petition no. 103531 of 2023 (T-RES)
N THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 7TH DAY OF JUNE, 2023
BEFORE
THE HON'BLE MR JUSTICE S.VISHWAJITH SHETTY
WRIT PETITION NO. 103531 OF 2023 (T-RES)
BETWEEN:
SHRI PRABHAYYA BASAYYA DANDAVATIMATH
PROP OF M/S ADISHAKTI ELECTRICAL,
SHED NO. D.7 HUBLI ROAD, GCIE,
GADAG 582101.
GSTIN 29AJQPD7649R1Z1.
...PETITIONER
(BY SRI. H R KAMBIYAVAR, ADVOCATE)
AND:
1. THE COMMISSIONER OF CENTRAL GOODS AND
SERVICE TAX AND CENTRAL EXCISE,
NO. 71 CLUB ROAD, BELAGAVI 590001.
2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX,
CENTRAL GST, DHARWAD DIVISION, 2ND FLOOR,
C.R. BUILDING, NAVANAGAR, HUBBALLI 580025.
3. THE STATE OF KARNATAKAS REP BY THE PRINCIPAL
SECRETARY,FINANCE DEPARTMENT,
GOVERNMENT OF KARNATAKA, BENGALURU 560001.
4. GOVERNMENT OF INDIA,
THROUGH ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI 110001.
5. THE GST COUNCIL,THROUGH ITS CHAIRPERSON,
MINISTRY OF FINANCE, NORTH BLOCK,
NEW DELHI 110001.
6. THE PRINCIPAL CHIEF COMMISSIONER,
OF CENTRAL TAX, NO. 1, QWEENS ROAD,
VASANATH NAGAR, BENGALURU 560001.
...RESPONDENTS
(BY SRI.VINAYAK S KULKARNI, AGA FOR R1 TO R3)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT
OF DECLARATION OR ANY OTHER APPROPRIATE WRIT OR
DIRECTION DECLARING THE PROVISIONS OF SECTION 16(4)
OF CGST/SGST ACT, 2017 R/W RULE 61 OF KGST RULES
ENCLOSED VIDE ANNEXURE-E BEING ILLEGAL,
UNREASONABLE, ARBITRARY AND DISCRIMINATORY AND
THEREFORE TO BE STRUCK. DOWN AS VIOLATIVE OF ARTICLE
14, 19 AND 300A OF THE CONSTITUTION OF INDIA AND ETC.,
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
THE COURT MADE THE FOLLOWING:
1. Learned counsel for the petitioner submits that this writ petition may be dismissed as not pressed with liberty to the petitioner to challenge the order dated 01.05.2023 passed by the 2nd respondent in a separate proceedings. He has filed a memo to the said effect.
2. The same is taken on record.
3. Writ petition is dismissed as not pressed with liberty as prayed for.
4. All contentions are kept open.
Sd/-
JUDGE
