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THE LEAD FACTORY vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES BENGALURU & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R.KRISHNA KUMAR
Pet. Counsel
Surendran Thumbuchetty
Res. Counsel
Aditya Vikram Bhat

Petitioner / Applicant

THE LEAD FACTORY

Respondent THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES BENGALURU & OTHERS
Court Karnataka High Court
State

Karnataka

Date Mar 14, 2025
Order No.

WRIT PETITION NO. 7301 OF 2025 (T-RES)

Citation

2025(3) TAXREPLY 12763

Original Order
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ORDER

ORAL ORDER In this petition, the petitioner seeks the following reliefs: “(A) 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 nature of a Writ of Certiorari quashing the order No. ACCT/LGSTO-27/109(STATE)/2024-25 dated 27.09.2024 passed by the First Respondent under Rule 86 of the CGST/SGST Rules (Annexure – “A”). (B) This Hon'ble Court may be pleased to declare the provisions of Rule 86A of the CGST/SGST Rules, 2017 as being unreasonable, arbitrary besides being discriminatory and therefore violative of Article 14 of the Constitution of India. (C) This Hon'ble Court may be pleased to declare the provisions of Rule 86A of the CGST/SGST Rules, 2017 as being unreasonable, inasmuch as e said Rule does not incorporate the principles of natural justice and is therefore violative of Article 19(1)(g) of the Constitution of India. (D) This Hon'bl....

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