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SRI. GANAPATHY ALUMINIUM AND HARDWARES vs. THE UNION OF INDIA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

KRISHNA KUMAR
Pet. Counsel
Surya Kanth C S
Res. Counsel
Akash B Shetty
K Hemakumar
Jeevan J Neeralgi

Petitioner / Applicant

SRI. GANAPATHY ALUMINIUM AND HARDWARES
Respondent THE UNION OF INDIA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Sep 24, 2024
Order No.

WRIT PETITION NO. 13330 OF 2023 (T-RES)

Citation

2024(9) TAXREPLY 12076
Original Order
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ORDER

ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “a) Issue a writ of declaration or any other appropriate writ or direction declaring the provisions of section 16(4) of CGST Act/ SGST Act, 2017, as being illegal, unreasonable, arbitrary and discriminatory and therefore to be struck down as violative of Article 14, 19 and 300A of the Constitutional of India; b) In the alternative, this Hon’ble Court may to ‘read down’ the said wordings contained in Section 16(4) of CGST / SGST Act, 2017 so as to interpret the time limit for taking input tax credit as procedural and directory in nature; c) issue a writ of certiorari any other appropriate writ or quash the impugned order bearing no. NIL dated 28/02/2023 for the period April 2019 to March 2020 passed Under Section 73(9) of KGST/CGST Act, 2017 Read with Rule 142 of KGST/CGST Rules 2017 issued by the Fourth Respondent at ANNEXURE-D and consequential Form GST DRC-07 for 2019-....

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