- 1 - HC-KAR NC: 2025:KHC-D:13076 WP No. 108106 of 2023 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 108106 OF 2023 (T-RES) BETWEEN: SHRI RAHIMANSAB S/O DAVALASAB DODDAMANI AGE. 51 YEARS, OCC.PWD CONTRACTOR, R/O.NEAR GOVT.PRIMARY SCHOOL, H.NO.312, HIREBANNIGOL-583227 TQ. KUSTAGI, DIST. KOPPAL GSTIN.29ATAPD1141L1ZY …PETITIONER (BY SRI. H R KAMBIYAVAR, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) OPP.IB,KINNAL ROAD, KOPPAL-583231 2. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA BENGALURU-560001 3. GOVERNMENT OF INDIA THROUGH ITS SECRETARY (REVENUE) MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:13076 WP No. 108106 of 2023 NEW-DELHI-110001 4. THE GST COUNCIL THROUGH ITS CHAIRPERSON MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW-DELHI-110001 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD, VASANTH NAGAR, BENGALURU-560001 …RESPONDENTS THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR QUASH THE PRE INTIMATION NOTICE IN FORM GST DRC-01A BEARING NO. ACCT/AUD/KPL/DRC-01/07/2023-24/159 DATED. 20.09.2023 ISSUED BY THE RESPONDENT-1 VIDE ANNEXURE-J, AS VIOLATIVE OF ARTICLES 14, 19, 265 AND 300A BEING UNREASONABLE, ARBITRARY, OPPRESSIVE, EXCESSIVE AND PREMEDITATED. B) 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- R 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, C) 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 -R SO AS TO INTERPRET THE TIME LIMIT FOR TAKING INPUT TAX CREDIT AS PROCEDURAL AND DIRECTORY IN NATURE, D) ISSUE A WRIT OF DECLARATION OR CERTIORARI ANY OTHER APPROPRIATE WRIT ON DIRECTION DECLARING THE PROVISIONS OF RULE 61(5) OF CGST/SGS RULES, 2017 VIDE ANNEXURE - R, NOTIFICATION NO. 49/2019 CENTRAL TAX DISCRIMINATORY AND THEREFORE TO BE STRUCK DOWN AS - 3 - HC-KAR NC: 2025:KHC-D:13076 WP No. 108106 of 2023 VIOLATIVE ARTICLE 14 AND/OR 19 OF THE CONSTITUTION OF INDIA AND ETC. THIS PETITION, COMING ON FOR DISMISSAL THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Despite the order dated 11.09.2025, office objections have not been complied with. 2. It appears that the petitioner is not interested in prosecuting the matter. 3. The petition is dismissed for non-prosecution. Sd/- (SURAJ GOVINDARAJ) JUDGE AM/ct:pa List No.: 3 Sl No.: 22