2024 (7) TMI 46

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..... TITION NO. 108041/2023(T-RES) - - - GST - Maintainability of petition - availability of alternative remedy - Constitutional validity of Section 16 (4) of CGST/SGST Act, 2017 read with Rule 61 (5) of Karnataka Goods and Services Tax Rules, 2017 - HELD THAT:- It is not in dispute that the petitioner is having remedy under CGST and KGST Act after issuing the reply, if he deems appropriate. Therefore .....

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..... e notice as violative of Articles 14, 19, 265, and 300A, being unreasonable, arbitrary, oppressive, excessive and premeditated. 3. Learned High Court Government Pleader submits that, the constitutional validity of Section 16 (4) of the CGST/SGST Act, 2017 read with Rule 61 (5) of CGST Rules are upheld in terms of the judgment passed in Thirumalakonda Plywoods Vs. The Assistant Commissioner W.P. No .....

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..... law laid down by the Apex Court interpreting similar provisions of law, the challenge to the constitutional validity of the provisions in the present writ petition is to be rejected. 6. When the challenge regarding constitutional validity of aforementioned Section is already decided by the various High Courts in terms of the law laid down by the Hon ble Apex Court referred to above, the writ petit .....

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