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Task #d2cb933d-c0d1-4e1e-836c-39680b8af6f5

File Verification & Index Check

Order Index Status File Description / Name File Type Original Pages Actual Pages Task Status Actions
1 Matched Synopsis
(WP_15916_2025_SYNOPSIS_FileA_2.pdf)
Synopsis 1-3 1 - 3 Processed
2 Matched Memorandum of Writ petition
(WP_15916_2025_MEMORANDUM_OF_WP_FileA_3.pdf)
Memorandum of Writ Petition 4-13 4 - 13 Processed
3 Matched Affidavit verifying the Writ petition
(WP_15916_2025_VERIFICATION_AFFIDAVIT_FileA_4.pdf)
Affidavit verifying the Writ petition 14 14 Processed
4 Matched Annexure 'A'copy of petitioner's Registration Certificate
(WP_15916_2025_ANNEXURE_A_FileA_5.pdf)
Annexure 'A' (Registration Certificate) 15-17 15 - 17 Processed
5 Matched Annexure "B" Copy of Reply filed by the petitioner
(WP_15916_2025_ANNEXURE_B_FileA_6.pdf)
Reply filed by the petitioner (Annexure) 18-21 18 - 21 Processed
6 Matched Annexure "C" copy of Liquidation notice
(WP_15916_2025_ANNEXURE_C_FileA_7.pdf)
Liquidation Notice (Annexure 'C') 22-23 22 - 23 Processed
7 Matched Annexure "D" Digitally downloaded signed copy of impugned order
(WP_15916_2025_ANNEXURE_D_FileA_8.pdf)
Impugned Order (Annexure) 24-34 24 - 34 Processed
8 Matched Vakalath
(WP_15916_2025_VAKALATH_FileA_9.pdf)
Vakalatnama 35 35 Processed
9 Matched Examiner’s Report (Check Slip) for Writ Petition compliance
(WP_15916_2025_CHECK_SLIP_FileA_13.pdf)
Examiner’s Report N/A 36 - 41 Processed
10 Matched Memo for posting
(WP_15916_2025_MEMO_FOR_POSTING_FileA_11.pdf)
Memo for posting N/A 42 Processed
11 Matched Office Note (Order Sheet) dated 04.06.2025
(WP_15916_2025_OFFICE_NOTES_FileA_12.pdf)
Office Note (Order Sheet) N/A 43 - 44 Processed
12 Matched Presentation Form
(WP_15916_2025_PRESENTATION_FORMS_FileA_10.pdf)
Presentation Form N/A 45 Processed

Case Cover Sheet

Case Details
Case Title
Jayaram Elangovan v. Assistant Commissioner of Central Tax & Ors.
Case Number
WP No. 15916/2025 (T-RES)
Court
High Court of Karnataka, Bengaluru
Bench
N/A
Filed Date
02.06.2025
Registration Date
02.06.2025
Status
Pending
Type
Writ Petition (Tax-Residuary)
Parties
Petitioner(s)
Jayaram Elangovan (Proprietor, NTH Solution Enterprises)
Respondent(s)
Assistant Commissioner of Central Tax, East Division-6, Bengaluru, Union of India, State Tax Department
Counsel
  • Petitioner: Petitioner's Advocate (as per Vakalatnama, name not specified)
  • Respondent: Standing Counsel for Revenue (as per standard practice, name not specified)
Categorization
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Scope & Prayer
Main Prayer
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a) Issue a writ of declaration or any other appropriate writ or direction declaring the provisions of section 16(2) of CGST Act/SGST Act, 2017 as being illegal, unreasonable, arbitrary and discriminatory and therefore to be struck down as violative of Article 14, 19 and 300A; b) Issue writ of certiorari or Writ in the nature of certiorari quashing the Impugned Order bearing No. C. No. GEXCOM/SoR/1990/2024-CGST-RANGE-B-DIV-6-COMMRTE-Bengaluru (E) Order S.No.208/2024-25/BED-6/AC DIN: 205205???000000????? Dated 24.02.2025 passed u/s 73(1) of the CGST Act, by the respondent vide ANNEXURE- ‘D’, in relation to the financial year 2020-21, c) Issue such other writ or orders as deemed fit in the circumstances of the case in the interest of justice and equity.

Scope / Purpose
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To seek a writ of declaration striking down Section 16(2) CGST/KGST Act as unconstitutional and to quash the impugned order dated 24.02.2025 passed under Section 73(1) of the CGST Act.

Preamble
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Challenge to the constitutional validity of Section 16(2) of the CGST/KGST Act, 2017 and to the impugned order demanding reversal of ITC, interest, and penalty for FY 2020-21.

Forum History
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Constitutional Provisions
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Registrar Notes