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M/S. HEMANTH MOTORS vs. STATE OF KARNATAKA
(Karnataka High Court)

Hon'ble Judges:

B.M. SHYAM PRASAD

Pet. Counsel

Mohammed Mujassim

Res. Counsel

Hema Kumar

Vikram A Huilgol

Petitioner / Applicant	M/S. HEMANTH MOTORS
Respondent	STATE OF KARNATAKA
Court	Karnataka High Court
State	Karnataka
Date	Nov 20, 2020
Order No.	WRIT PETITION NO.3337/2020
Citation	2020(11) TAXREPLY 3589
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ORDER
The petitioner has filed this petition for the following prayers: “[a] Declare the impugned provisions, viz, Section 129 of the KGST/CGST act, 2017 as null and void and ultra vires the Constitution of India and/or be pleased to strike down the said provisions as illegal, arbitrary and violative of Article 14,19(1)(g) of the Constitution of India. [b] Issue a writ of certiorari quashing the impugned notice bearing No. JCCT (VIG)/CTOVID- 11/P-10/18-19 dated 07.01.2019 and Order dated 08.01.2019 passed by Respondent No.3 vide Annexure-A & B, to the Writ Petition. [c] Issue a writ of Certiorari quashing the impugned order in GST AP.12/18-19 dated 28.11.2019 passed by Respondent No.4 vide Annexure-C, to the Writ Petition.” However, the learned Counsel for the petitioner submits that he would confine the writ petition, given the facts and circumstances of the case, to the prayers as per Columns [b] and [c] above. 2. The petitioner, a dealer in TVS motor....