The High Court of Karnataka disposed of a writ petition challenging the constitutional validity of Section 16(4) of CGST Act and Rule 61 of KGST Rules. The court held that the constitutionality was already upheld by various courts and the apex court, leaving no matter for consideration.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
NC: 2024:KHC-D:13108 WP No. 106220 of 2023
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 13TH DAY OF SEPTEMBER, 2024
BEFORE
THE HON'BLE MS. JUSTICE JYOTI MULIMANI
WRIT PETITION NO. 106220 OF 2023 (T-RES)
BETWEEN:
KARUNAMAYA CONSTRUCTION COMPANY, 1, 8-6 114-90, 21ST WARD, NEAR SIDDHARTHA SCHOOL, SHIVA NAGAR, KARATAGI, KOPPAL, KARNATAKA-583 229. (REPRESENTED BY ITS PARTNER).
…PETITIONER
(BY SRI. H.R.KAMBIYAVAR., ADVOCATE)
AND:
Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA
NC: 2024:KHC-D:13108 WP No. 106220 of 2023
GOVERNMENT OF KARNATAKA, BENGALURU-560 001.
…RESPONDENTS
(BY SRI. SHIVAPRABHU.S.HIREMATH., AGA FOR R1-4; SRI. AVINASH ANGADI., ADVOCATE FOR R5; SRI. GIRISH.S.HULAMANI., ADVOCATE FOR R6-R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS.
THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER:
ORAL ORDER
Sri.H.R.Kambiyavar., counsel for the petitioner, Sri.Shivaprabhu S.Hiremath., AGA for respondents 1 to 4 and Sri.Girish S.Hulamani., counsel for respondents 6 to 7 have appeared in person.
validity of Section 16(4) of CGST/ SGST Act, 2017 read with Rule 61 of KGST Rules as illegal, unreasonable, arbitrary and discriminatory and violative of Articles 14, 19, and 300A of the Constitution of India and therefore, to be struck down by this Court.
Heard the arguments and perused the Writ papers with care.
been upheld by the various Courts following the due procedure of law laid down by the Apex Court. Hence, nothing survives for consideration in the Writ Petition. Accordingly, the Writ Petition is disposed of .
Sd/(JYOTI MULIMANI) JUDGE
TKN List No.: 1 Sl No.: 26
1 issue framed by the court
Whether Section 16(4) of CGST Act read with Rule 61 of KGST Rules is violative of Articles 14, 19, and 300A of the Constitution.
2 provisions across 2 enactments
Karunamaya Construction Company
The Commissioner of Commercial Tax GST
The Additional Commissioner of Commercial Taxes (Audit Intelligence and Samanaya)
The Assistant Commissioner of Commercial Taxes
State of Karnataka
Government of India
Jyoti Mulimani
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
