2024 (1) TMI 502

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.... / Decisions)<br>Dated:- 11-12-2023<br>WRIT PETITION NO. 105885 OF 2023 (T-RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE ANANT RAMANATH HEGDE For the Petitioner (By Sri. H. R. 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 cons....

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....konda Plywoods vs The Assistant Commissioner in W.P.No.24235/2022 by the High Court of Andhra Pradesh at Amarvati and also in Gobinda Construction Vs Union of India 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 ....

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....ion 16(4) of CGST Act and KGST Act, r/w Rule 61(5) of KGST Rules and the alternative prayer to read down Section 16(4) of CGST Act and KGST Act, r/w Rule 61 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 petiti....