D. S. Engineering Works LIP Vs Assistant Commissioner of Commercial Taxes (Audit) (Karnataka High Court)
Date: January 21, 2023
Subject Matter
Invoice Errors for FY 2019-20 Covered by Circulars; Adjudication Order Quashed
Summary
The High Court has allowed the petition, quashing an adjudication order for the financial year 2019-20. The Court directed the authorities to reconsider the matter by applying Circular No. 183/15/2022-GST, citing a precedent that extended its benefit…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner has approached this Court seeking for the following reliefs. i. to declare and strike down Section 16 (2) (c) of the CGST/SGST Acts as being unconstitutional, the same being violative of Articles 14 and 19(1)(g) of the Constitution of India. ii. In the alternative, the Petitioner most respectfully prays that this Hon’ble High C…