THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT OR DIRECTION DECLARING THE PROVISIONS OF SECTION 16(4) OF CGST/SGST ACT, 2017 R/W RULE 61 OF KGST RULES ENCLOSED VIDE ANNEXURE - E BEING ILLEGAL, UNREASONABLE, ARBITRARY AND DISCRIMINATORY AND THEREFORE TO BE STRUCK DOWN AS VIOLATIVE OF ARTICLE 14, 19 AND 300A OF THE CONSTITUTION OF INDIA. IN THE ALTERNATIVE, THIS HON BLE COURT MAY TO READ DOWN THE SAID WORDINGS CONTAINED IN SECTION 16(4) OF CGST/SGST ACT, 2017 R/W RULE 61 OF KGST RULES, VIDE ANNEXURE - E SO AS TO INTERPRET THE TIME LIMIT FOR TAKING INPUT [TAX CREDIT AS PROCEDURAL AND DIRECTORY IN NATURE]. ISSUE A WRIT OF DECLARATION OR CERTIORARI ANY OTHER APPROPRIATE WRIT OR DIRECTION DECLARING THE PROVISIONS OF RULE 61(5) OF CGST/SGST RULES, 2017 VIDE ANNEXURE-H NOTIFICATION NO. 49/2019 CENTRAL TAX DISCRIMINATORY AND THEREFORE TO BE STRUCK DOWN AS VIOLATIVE OF ARTICLE 14 AND / OR 19 OF THE CONSTITUTION OF INDIA. ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR QUASH A IMPUGNED THE RESPONDENT NO. 1 HAS PASSED ISSUED AN IMPUGNED SHOW CAUSE NOTICE U/S. 73(1) OF ACT, 2017, FOR THE F.Y 2018-19 BEARING NO. ACCT/ENF/GVT/SUM-ENDO/202324/T-475 DATED 06-11-2023 VIDE ANNEXURE-M AS VIOLATIVE OF ARTICLES 14, 19, 265 AND 300A BEING UNREASONABLE, ARBITRARY, OPPRESSIVE, EXCESSIVE AND PREMEDITATED AND ETC.,
