The High Court of Karnataka dismissed the Writ Petition direction to declare section 16(4) of the Central Goods and Service Tax (CGST/SGST) Act 2017 r/w Rule 61 of Karnataka Goods and Service Tax (KGST) Rules as ultra vires constitution.
Shri Prabhayya Basayya Dandavatimath, the Writ Petition filed under articles 226 and 227 of the constitution of India praying to a) 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.
As per Section 16(4), the input tax credit shall not be entitled in respect of invoice or debit note after the thirtieth day of November following the end of the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return whichever is earlier.
A Single judge bench comprising Justice S Vshwajith Shetty dismissed the writ petition as not pressed with liberty to the petitioner to challenge the order dated 01.05.2023 passed by the 2nd respondent in a separate proceeding.
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