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RAYS POWER INFRASTRUCTURE PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES KOPPAL & OTHERS
(Karnataka High Court)

Hon'ble Judges:

C.M. POONACHA
Pet. Counsel
H. R. Kambiyavar
Patri Shahikala K.
Joshna P. Dhanave
Res. Counsel
Shivaprabhu S. Hiremath
Venkatesh M. Kharvi

Petitioner / Applicant

RAYS POWER INFRASTRUCTURE PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES KOPPAL & OTHERS
Court Karnataka High Court
State

Karnataka

Date Nov 14, 2024
Order No.

WRIT PETITION NO. 103407 OF 2024 (T-RES)

Citation

2024(11) TAXREPLY 11702
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ORDER

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE C.M. POONACHA) The present writ petition is filed seeking for the following reliefs: i. “To declare and strike down Section 16 (2) (c) of the CGST/SGST Acts as being unconstitutional, the same being violative of Articles 14 and 19 (1) (g) of the Constitution of India. ii. In the alternative, the Petitioner most respectfully prays that this Hon’ble High Court may be pleased to read down the phraseology “has been actually paid” occurring in Section 16 (2) (c) of the CGST/SGST Acts to mean “ought to have been paid”. iii. The Petitioner most respectfully prays that this Hon’ble High Court may be pleased to issue a Writ of Certiorari or a direction in the naute of a Writ of Certiorari quashing the impugned Order dated 08.12.2023, U/s. 73 [1] of the KGST/CGST Act-2017, Bearing NO. CTO/LGSTO-510/2023-24/8814 vide Annexures-“D”, F, Y, 2017-18, to this writ petition. iv.....

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