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Landmark Rulings

Karnataka High Court — GST

204 rulings

  1. Karnataka High Court · 24 Jul 2026
    Karnataka High Court Restores Tax Appeal After Delay Due to Non-Upload of Original Order, Quashes Garnishee Proceedings

    SEPL Infra Private Limited vs Joint Commissioner of Commercial Taxes (Appeals) & Ors.

    (2026) TaxCorp(IDT) 14596 (HC-KARNATAKA)

  2. Karnataka High Court · 23 Jul 2026
    Karnataka High Court Annuls Service Tax Order for Non-Supply of Show Cause Notice Despite Assessee’s Request

    Shri. Narasimhalu Naidu Vs Additional Commissioner of Central Tax

    (2026) TaxCorp(IDT) 14592 (HC-KARNATAKA)

  3. Karnataka High Court · 23 Jul 2026
    Karnataka High Court Restores GST Registration Proceedings, Emphasizes Right to File Returns Before Cancellation for Non-Filing

    Jesu Navin Nishchal Vs Assistant Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 14591 (HC-KARNATAKA)

  4. Karnataka High Court · 24 Jul 2026
    Karnataka High Court Sets Aside GST Registration Cancellation for Lack of Proper Show Cause Notice and Reasoning Under Section 16(2) of CGST Act

    J S Enterprises Vs Superintendent of Central Tax

    (2026) TaxCorp(IDT) 12585 (HC-KARNATAKA)

  5. Karnataka High Court · 13 Jul 2026
    Karnataka High Court Upholds DGGI Criminal Proceedings Against Scrap Dealer for Alleged Rs. 21.11 Crore Fake ITC Availment; Validates Transfer of Investigation from State to Central GST Authorities

    Mohammed Kamran Vs The Senior Intelligence Officer DGGI & Ors

    (2026) TaxCorp(IDT) 12567 (HC-KARNATAKA)

  6. Karnataka High Court · 08 Jul 2026
    Karnataka High Court Invalidates GST Registration Cancellation Due to Lack of Material Facts and Non-Application of Mind by Authorities

    Pristine Steels vs State of Karnataka and another

    (2026) TaxCorp(IDT) 12562 (HC-KARNATAKA)

  7. Karnataka High Court · 02 Jul 2026
    Karnataka High Court Grants Short-Term Transit Anticipatory Bail Under CGST Act to Accused in Rs. 100 Crore Tax Evasion Allegation, Permitting Approach to Chennai Jurisdictional Court

    Vishal @ Vishal Dadaso vs Director General of Goods and Services Tax Intelligence, DGGI

    (2026) TaxCorp(IDT) 12554 (HC-KARNATAKA)

  8. Karnataka High Court · 25 Jun 2026
    Karnataka High Court Asserts Primacy of GST Statute: Contractual Reimbursement of Incremental GST Between Contractors and Employers, Not Tax Authorities

    Office Of Principal Commissioner Gst And Central Excise Vs R. Chandrashekar & Ors

    (2026) TaxCorp(IDT) 12533 (HC-KARNATAKA)

  9. Karnataka High Court · 25 Jun 2026
    Karnataka High Court Grants Assessee Fresh Opportunity in Ex Parte GST Adjudication After Procedural Lapse and Ignored Evidence

    K.K. Steel Traders v. Assistant Commissioner of Commercial Taxes & Ors.

    (2026) TaxCorp(IDT) 12532 (HC-KARNATAKA)

  10. Karnataka High Court · 25 Jun 2026
    Karnataka High Court Refuses Writ Jurisdiction in GST Registration Cancellation, Directs Assessee to Appellate Remedy under Section 107 CGST Act

    Sri Mahadevappa vs The Principal Chief Commissioner of Central Tax & Ors

    (2026) TaxCorp(IDT) 12530 (HC-KARNATAKA)

  11. Karnataka High Court · 25 Jun 2026
    Karnataka High Court Orders Reconsideration of Tax Head Adjustment Where IGST Paid Instead of CGST/SGST, Citing Section 77(2) and Rule 92

    GR Tech Services Pvt Ltd vs Assistant Commissioner Of Commercial Taxes (Audit) & Ors

    (2026) TaxCorp(IDT) 12529 (HC-KARNATAKA)

  12. Karnataka High Court · 24 Jun 2026
    Karnataka High Court Sets Aside GST Registration Cancellations Due to Defective Verification Reports, Restores Proceedings to Show Cause Stage

    Flex Enterprises & anr. v. Superintendent of Central Tax

    (2026) TaxCorp(IDT) 12516 (HC-KARNATAKA)

  13. Karnataka High Court · 23 Jun 2026
    Karnataka High Court Clarifies: Contractors’ Claim for Incremental GST Reimbursement Lies Solely Against Employers, Not State or Tax Authorities

    State of Karnataka & Ors vs Unique Constructions & Ors

    (2026) TaxCorp(IDT) 12505 (HC-KARNATAKA)

  14. Karnataka High Court · 04 Jun 2026
    Karnataka High Court Quashes ₹20 Cr GST Demand on Biocon Over GSTR-2A Mismatch Due to Systemic Limitations for Imports and SEZ Supplies in FY 2018-19

    Biocon Limited v. State of Karnataka

    (2026) TaxCorp(IDT) 12417 (HC-KARNATAKA)

  15. Karnataka High Court · 04 Jun 2026
    Karnataka High Court Sets Aside GST Ex-Parte Assessment Order for AY 2021-22 Due to Inadequate Opportunity, Directs De Novo Proceedings from Show Cause Notice Stage

    Leadingly Trading LLP Vs Deputy Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 12416 (HC-KARNATAKA)

  16. Karnataka High Court · 04 Jun 2026
    Karnataka High Court Sets Aside Appellate Authority’s Order for Non-Reasoned Rejection of Delay Condonation in GST Appeal

    Nadagouda Roadlines Pvt. Ltd. Vs. Office of the Assistant Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 12415 (HC-KARNATAKA)

  17. Karnataka High Court · 02 Jun 2026
    Karnataka High Court Affirms GST Exemption for Healthcare Services Rendered via Inter-Hospital Arrangements—Revenue Sharing Agreements Do Not Attract GST

    Healthcare Global Enterprises Ltd vs Assistant Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 12407 (HC-KARNATAKA)

  18. Karnataka High Court · 06 May 2026
    Karnataka High Court Partially Upholds Revenue’s Appeal: Involuntary ITC Reversal During GST Inspection Not Conclusive, Proceedings Restored Under Sections 73/74

    The Assistant Commissioner (HPU), CGST Commissionerate, Mysore & Anr. v. Kum Internationals

    (2026) TaxCorp(IDT) 12376 (HC-KARNATAKA)

  19. Karnataka High Court · 06 May 2026
    Karnataka High Court Quashes Assessment Order Passed by Auditing Officer, Emphasizes Jurisdictional Challenge Must Precede Merits

    Sumukha Ventures vs The Joint Commissioner Of Commercial Taxes & Ors

    (2026) TaxCorp(IDT) 12375 (HC-KARNATAKA)

  20. Karnataka High Court · 30 Apr 2026
    Karnataka High Court Validates Common Show Cause Notices Under GST for Multiple Financial Years: Revenue’s Intra-Court Appeals Allowed

    The Commissioner of Central Tax vs Chimney Hills Education Society

    (2026) TaxCorp(IDT) 12359 (HC-KARNATAKA)

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