^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

HIREMATH PAINTS vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Karnataka High Court)

Hon'ble Judges:

M.G. UMA

Pet. Counsel

H. R. Kambiyavar

Res. Counsel

Kirtilata R. Patil

Petitioner / Applicant	HIREMATH PAINTS
Respondent	THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court	Karnataka High Court
State	Karnataka
Date	Apr 22, 2024
Order No.	WRIT PETITION NO. 108041/2023(T-RES)
Citation	2024(4) TAXREPLY 10035
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Rule 61

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER Heard learned counsel for the petitioner and learned High Court Government Pleader for respondent Nos. 1 & 2-State. 2. The petitioner has questioned the constitutional validity of Section 16 (4) of CGST/SGST Act, 2017 read with Rule 61 (5) of Karnataka Goods and Services Tax Rules, 2017, being illegal, unreasonable, arbitrary and discriminatory. In addition, the petitioner also sought writ in the nature of certiorari to quash the impugned show cause notice as violative of Articles 14, 19, 265, and 300A, being unreasonable, arbitrary, oppressive, excessive and premeditated. 3. Learned High Court Government Pleader submits that, the constitutional validity of Section 16 (4) of the CGST/SGST Act, 2017 read with Rule 61 (5) of CGST Rules are upheld in terms of the judgment passed in Thirumalakonda Plywoods Vs. The Assistant Commissioner W.P. No. 24235/2022 by the High Court of Andhra Pradesh at Amaravati and also in Gobinda Construction Vs. Union of ....