Karnataka HC Rejects Plea on GST Section 16(2) Validity, Advises Statutory Appeal

R.S. Enterprises Vs Assistant Commissioner of Commercial Taxes (Audit-1) (Karnataka High Court) The Karnataka High Court has rejected a petition by R.S. Enterprises challenging the constitutional validity of Section 16(2) of the CGST/SGST Act, 2017. The petitioner also sought to “read down” the phrase “has been actually paid” in the said section to “ought to have been paid.” Additionally, the petition questioned an order dated December 19, 2023, issued by the Assistant Commissioner of Commercial Taxes (Audit-1), alleging it to be illegal, violative of natura...