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R.S. ENTERPRISES vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1) HOSPET & OTHERS
(Karnataka High Court)

Hon'ble Judges:

PRADEEP SINGH YERUR
Pet. Counsel
H.r. Kambiyavar
Res. Counsel
Sharad V. Magadum
Venkatesh Kharvi
Girish Hulmani

Petitioner / Applicant

R.S. ENTERPRISES
Respondent THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1) HOSPET & OTHERS
Court Karnataka High Court
State

Karnataka

Date Jun 3, 2025
Order No.

WRIT PETITION NO. 103311 OF 2025 (T-RES)

Citation

2025(6) TAXREPLY 13588
Original Order
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ORDER

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR) 1. Learned counsel for the petitioner Sri. H.R. Kambiyavar is present physically along with the learned AGA for respondent Nos. 1 to 3 and the learned counsel Sri. Girish Hulmani for respondent No. 5.   2. This petition is filed to strike down Section 16 (2) of the CGST/SGST Act, 2017 as unconstitutional and violative of Article 14 (19) (i) of the Constitution of India and to read down the phraseology “has been actually paid” occurring in Section 16 (2) of the CGST/SGST Act to “ought to have been paid”. 3. The petitioner has also questioned the impugned order dated 19.12.2023 passed by the respondent No. 1-Assistant Commissioner of Commercial Taxes (Audit-1) and for consequential relief of certiorari. During the course of arguments learned counsel does not press for the prayers made in I and II. 4. Learned counsel for the petitioner submits that the impugned order passe....

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