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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)
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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)
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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)
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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)
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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)
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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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Karnataka High Court Quashes GST Demand on Villa Sale Post-Completion Certificate; Orders Fresh Adjudication Citing Inadequate Consideration of Assessee’s Legal Submissions
Mangalore Internet City Pvt Ltd Vs. The Superintendent of Central Tax
(2026) TaxCorp(IDT) 12357 (HC-KARNATAKA)
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Karnataka High Court Quashes GST Reverse Charge on Bank Pigmy Agents’ Salaries, Affirms Employer-Employee Exemption Under Schedule III
Karnataka Vikas Grameena Bank vs Deputy Commissioner of Commercial Taxes
(2026) TaxCorp(IDT) 12335 (HC-KARNATAKA)
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Karnataka High Court Declares GST Interest Waiver Application Deadline as Directory, Not Mandatory: Revenue’s Rejection Quashed
Sri Laxmi Borewell Agencies v. Assistant Commissioner of Central Tax & Anr.
(2026) TaxCorp(IDT) 12328 (HC-KARNATAKA)
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Karnataka High Court Nullifies GST Audit Proceedings for FY 2021–22 Due to Expiry and Overreach of Delegated Authority
Sameer P. Shiraguppi vs The Deputy Commissioner of Commercial Taxes
(2026) TaxCorp(IDT) 12320 (HC-KARNATAKA)
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Karnataka High Court Quashes Service Tax and GST Demands on Pre-Clinical R&D Services Exported to Overseas Clients: Clarifies Place of Supply Under Notification 4/2019 and Section 13(2) of IGST Act
Bioneeds India Private Limited & Anr. Vs. The Commissioner of Central Tax
(2026) TaxCorp(IDT) 12300 (HC-KARNATAKA)
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Karnataka High Court Rules B2B E-Commerce Operators Not Liable for TCS Deduction under Section 52 When Not Collecting Consideration
Hiveloop Technology Private Limited vs Additional Director Directorate General Of GST Intelligence
(2026) TaxCorp(IDT) 12264 (HC-KARNATAKA)
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Karnataka High Court Eases ITC Conditions: Bonafide Purchasers Not Liable for Supplier’s GST Default, Reads Down Section 16(2)(c) and Rule 36(4)
Instakart Services Private Limited vs UOI vs ors
(2026) TaxCorp(IDT) 12240 (HC-KARNATAKA)
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Karnataka High Court Affirms Mandatory 2-Year Refund Limitation under CGST Act, Allows Writ Remedy for Exceptional Delay in Tax Refunds
Assistant Commissioner of Central Taxes & Ors. v. Merck Life Science Pvt. Ltd.
(2026) TaxCorp(IDT) 12213 (HC-KARNATAKA)
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Karnataka High Court Denies 0.1% GST Concession for Indirect Supplies to Merchant Exporters Under Notification 41/2017 – Strict Compliance with Direct Supply Conditions Upheld
Time Technoplast Ltd. vs UOI & ors
(2026) TaxCorp(IDT) 12185 (HC-KARNATAKA)
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Karnataka High Court Upholds Use of Evidence from Out-of-Jurisdiction Searches in GST Adjudication: Section 67 Investigation Materials Valid for Section 74 Proceedings
Additional Commissioner of Central Tax vs Vigneshwara Transport Company
(2026) TaxCorp(IDT) 12182 (HC-KARNATAKA)
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Karnataka High Court Bars ITC Ledger Blocking Under Rule 86A Where Only Customer Is Alleged to Have Wrongfully Availed Credit—Assessee Not Liable in Absence of Fraud or Ineligibility
Sri Padmavathi Marketing vs Assistant Commissioner of Commercial Taxes
(2026) TaxCorp(IDT) 12178 (HC-KARNATAKA)
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Karnataka High Court Rules Confiscation Under Section 130 Bars Parallel Challenge to Section 129; Release of Goods Disallowed Absent Challenge to Confiscation Order
Commercial Tax Officer & Ors. vs Aaiz Steel & Ors.
(2026) TaxCorp(IDT) 12167 (HC-KARNATAKA)
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Karnataka High Court Nullifies IGST Demand of ₹85.51 Crore on Salaries Paid to Foreign Expatriates by Huawei Technologies India, Citing Employer-Employee Relationship and Exclusion under Schedule III of CGST Act
Huawei Technologies India Private Limited Vs. State of Karnataka & Ors.
(2026) TaxCorp(IDT) 11981 (HC-KARNATAKA)
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Karnataka High Court Orders Refund of Accumulated ITC to Edible Oil Trader; Rejects Revenue’s Denial under Inverted Duty Structure
South Indian Oil Corporation v. Assistant Commissioner of Central Tax & Ors.
(2026) TaxCorp(IDT) 11971 (HC-KARNATAKA)
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