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TMI Blog2024 (1) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... - WRIT PETITION NO. 105885 OF 2023 (T-RES) - - - GST - Constitutional validity of Section 16(4) of Central Goods and Services Tax Act, 2017 (CGST Act) and also the Karnataka Goods and services Tax Act, 2017 (KGST Act) r/w Rule 61(5) of Karnataka Goods and Services Tax Rules, 2017 (KGST Rules) - HELD THAT:- Since the prayer challenging the constitutional validity or the prayer to read down the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kambiyavar, Advocate) For the Respondents (By Sri. Shivaprabhu Hiremath, AGA For R1 And R2, Sri. Girish Hulmani, Adv. For R4 And R5, Sri. Shivaraj S. Balloli, Adv. For R3) ORDER The petitioner has questioned the constitutional validity of Section 16(4) of Central Goods and Services Tax Act, 2017 (for short CGST Act ) and also the Karnataka Goods and services Tax Act, 2017 (for sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia and Others in Civil Writ Jurisdiction Case No. 9108/2021 by the High Court of Judicature at Patna. 4. It is the further submission of the learned counsel for the respondents that similar provisions of Tamil Nadu Value Added Tax Act were held to be constitutional in terms of the law laid down by the Hon ble Apex Court in Jayam and Company vs Assistant Commissioner and Another (2016) 15 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of KGST Rules as directory in so far as time limit for taking input tax credit. The submission is placed on record. 7. Since the prayer challenging the constitutional validity or the prayer to read down the provision as prayed in the petition is not pressed, this Court need not examine the constitutional validity of the aforesaid provisions and the prayer to read down the said provision. Once ..... X X X X Extracts X X X X X X X X Extracts X X X X
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