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Heading 1806 includes all food preparations containing cocoa.
In the matter of Karnataka Co-operative Milk Producers
(2021) TaxCorp(IDT) 4581 (HC-KARNATAKA)
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It cannot be held that provisions of Section 130 of the Act could be invoked in cases of conveyance/goods detained/seized while in transit only if there is failure to pay the amount of tax and penalty as provided under section 129(6) of the Act.
M.S. Meghdoot Logistics vs. Commercial Tax Officer
(2021) TaxCorp(IDT) 4530 (HC-KARNATAKA)
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Rule 86A of the CGST Rules mandates that the Commissioner or Officer who is authorized, can block credit ledger if he has reasons to believe that any of the circumstances enumerated under the Rules exist and that such officer must record reasons, and highlighting that in present case no reasons have been assigned.
Aryan Tradelink vs. The Union of India
(2021) TaxCorp(IDT) 4522 (HC-KARNATAKA)
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Rule 138(10) of the CGST Rules prescribes the validity of an e-way bill with the extension of further period by 8 hours after the expiry.
Hemanth Motors vs. State of Karnataka & Ors.
(2020) TaxCorp(IDT) 4467 (HC-KARNATAKA)
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Parties have been unable to point-out prohibition in law against grant of extension of time by The Assistant Commissioner of Central Tax, GST Commissionerate, B’lore (Revenue).
ABB Global Industries and Services Pvt. Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4466 (HC-KARNATAKA)
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If the impugned show cause notice had resulted into a demand, and if the petitioner had to avail a statutory remedy and be entitled for an interim protection pending adjudication of remedy, statutorily such protection to the petition could only be conditional.
Bagmane Developers vs. Union of India
(2020) TaxCorp(IDT) 4321 (HC-KARNATAKA)
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The petitioners taking benefit of the credit balance shall be subject to the outcome of this writ petition.
Balachandra Yallappa Salabhavi vs. Assistant Commissioner of Commercial Tax,SGST
(2020) TaxCorp(IDT) 4257 (HC-KARNATAKA)
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There is no jurisdictional error in the said notice. The assessee had made his representation on July 06, 2020 and has been given a personal hearing by the proper officer and thereafter, he has passed the order dated July 10, 2020.
M.S. Retail Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 4201 (HC-KARNATAKA)
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Designated Committee is directed to accept the declaration filed by the assessee in Form No.SVLDRS-1 as final and issue a modified Form No SVLDRS- 3 giving credit to the sum of Rs.4,15,14,081/- as deposit and collect the remaining sum as tax dues and on payment of the said dues, issue the assessee a Discharge Certificate that the assessee is entitled to under the SVLDR scheme.
Jagdish Advertising vs. Designated Committee, SVLDRS & Ors.
(2020) TaxCorp(IDT) 4154 (HC-KARNATAKA)
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In proceeding u/s 67 of the CGST Act against the supplier, Revenue wasn’t justified in seizing the perishable goods in transit, more so, when the goods had already suffered tax and penalty.
Shri Venkateshwara Logistics Fleet vs. The Assistant Commissioner of Central Tax and Central Excise
(2020) TaxCorp(IDT) 4112 (HC-KARNATAKA)
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By keeping detention/seizure orders pending whatever order has been passed is contrary to each other, not in consonance with the law & not sustainable in law.
The Secretary to Govt. Department of Finance vs. K.S. Arcanut Stores
(2020) TaxCorp(IDT) 4077 (HC-KARNATAKA)
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Consequence of demanding interest and non-payment thereof is very drastic. Before penalizing the assessee by making him pay interest, the principles of natural justice ought to be complied with.
Union of India vs. M/S LC Infra Projects Pvt. Ltd.
(2020) TaxCorp(IDT) 3749 (HC-KARNATAKA) · Section 50
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Obligation u/s 33 of the Act provides that while raising an invoice the amount of tax is to be indicated in the tax invoice. Clause 35 provides that the rates quoted by the petitioner shall be deemed to be inclusive of taxes and hence he shall be obliged to include the tax component in the invoice.
K. Ananthakrishna Shetty vs. Mangalore Mahanagara Palike
(2020) TaxCorp(IDT) 3462 (HC-KARNATAKA)
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Passing of confiscation order without providing an opportunity to make payment of tax and penalty subsequent to the objections filed to owner/ person-in-charge would not be construed as any mistake, defect or omission to come within the ambit of Section 160 of the CGST Act.
Shree Enterprises vs. The Commercial Tax Officer.
(2019) TaxCorp(IDT) 2788 (HC-KARNATAKA)
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HC - Appellate Authority to dispose appeal against seizure of excavator after hearing the parties as the same has been detained by Revenue contrary to Circular instructions issued by CBIC dated September 14, 2018.
Sri Sai Balaji Diggers Vs State of Karnataka
(2019) TaxCorp(IDT) 2710 (HC-KARNATAKA)
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HC - Nodal Officer to redress the grievance of the petitioner in respect of technical glitch in filing FORM GST TRAN 2.
Arvind Lifestyles Brands Ltd vs. Union of India
(2019) TaxCorp(IDT) 2686 (HC-KARNATAKA)
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HC - Petitioner to approach Nodal Officer who shall consider TRAN 1 revision request in accordance with law and pass order after hearing the petitioner.
Atria Convergence Technologies Ltd vs. Union of India
(2019) TaxCorp(IDT) 2618 (HC-KARNATAKA)
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HC - Revenue to unseal petitioner’s premises subject to co-operation.
Steel Hypermarket India Pvt. Ltd vs. Additional Commissioner of Commercial Taxes
(2019) TaxCorp(IDT) 2564 (HC-KARNATAKA)
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HC - Writ Dismissed - Seeking extension of period for filing of TRAN-1.
Ravago Shah Polymers Pvt. Limited vs. The Union of India
(2019) TaxCorp(IDT) 2563 (HC-KARNATAKA)
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HC - Anticipatory bail granted in case of arrest made for alleged issuance of fake invoices.
Shravan. A. Mehra vs. Superintendent of Central Tax
(2019) TaxCorp(IDT) 2474 (HC-KARNATAKA)
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