- 1 - HC-KAR NC: 2025:KHC-D:17175 WP No. 102519 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 3RD DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 102519 OF 2025 (T-RES) BETWEEN: RAJASHEKHAR TAMMANNA BHARAMOJI AGE: 53 YEARS, OCC: CONTRACTOR CTS NO.402A/15, SIDDARAMESHWAR NAGAR, MUDHOL 587313 DIST. BAGALKOT GST NO.29AIXPB1201F1ZJ …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT-6) BELGAUM-590011. 2. THE UNION OF INDIA R/BY ITS FINANCE SECRETARY, MINISTSRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI 110001. 3. THE STATE OF KARNATAKA R/BY ITS FINANCE SECRETARY VIDHAN SOUDHA, BENGALURU 560001. 4. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, VANIJYA THERIGE KARYALAYA, 1ST MAIN, GANDHINAGAR, BENGALURU-560009. …RESPONDENTS (BY SRI. T. HANUMAREDDY, AGA FOR R1, R3 AND R4; SRI. M.B KANAVI, ADVOCATE FOR R2) Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:17175 WP No. 102519 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA IS 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 DOWN AS VIOLATIVE OF ARTICLE 14, 19 AND 300A OF THE CONSTITUTION OF INDIA. B) 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 THAT TIME LIMIT FOR TAKING INPUT (TAX CREDIT AS PROCEDURAL AND DIRECTORY IN NATURE. C) 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. D) ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE IMPUGNED ORDER U/S.73(9) OF THE ACT, BEARING NO.ACCT (AUDIT)6/BELAGAVI/231/U/S73/2023-24, VIDE ANNEXURE-“K”, FOR THE TAX PERIOD, 2022-23 DATED 19.06.2024, PASSED BY RESPONDENT NO.1. A) THIS HON’BLE HIGH COURT MAY BE PLEASED TO ISSUE SUCH OTHER WRIT OR WRITS OR DIRECTIONS IN THE NATURE OF A WRIT AS THIS HON’BLE HIGH COURT MAY DEEM IT FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE PETITIONER S CASE. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC-D:17175 WP No. 102519 of 2025 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) 1. The petitioner is before this Court seeking the following prayer: 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 down as violative of Article 14, 19 and 300A of the Constitution of India. B) 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 that time limit for taking Input (Tax Credit as procedural and directory in nature. C) 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. D) Issue a writ of certiorari or a direction in the nature of a Writ of Certiorari quashing the impugned Order U/s.73(9) of the Act, Bearing No.ACCT (AUDIT)6/BELAGAVI/231/U/S73/2023-24, vide ANNEXURE-“K”, for the Tax period, 2022-23 Dated 19.06.2024, passed by respondent No.1. E) This Hon’ble High Court may be pleased to issue such other writ or writs or directions in the nature of a writ as this Hon’ble High court may deem it fit to grant in the facts and circumstances of the petitioner s case.” - 4 - HC-KAR NC: 2025:KHC-D:17175 WP No. 102519 of 2025 2. The learned counsel for the petitioner submits that the issue in the lis stands answered by the judgment rendered by the Co-ordinate Bench, and that the said submission would merit acceptance except with regard to the challenge to the constitutional validity. 3. The learned counsel further submits that the petitioner is now able to operate the account and claim input tax credit. 4. In that light, the petition stands disposed of. Sd/- (M.NAGAPRASANNA) JUDGE AC CT:ANB List No.: 1 Sl No.: 23