-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
Karnataka High Court Declines Interim Bail on Humanitarian Grounds for Parents Arrested in GST Fraud, Emphasizes Limits of Judicial Sympathy
E. Ishitha & Anr. Vs. Assistant Commissioner of Commercial Taxes & Ors.
(2026) TaxCorp(IDT) 11912 (HC-KARNATAKA)
-
Karnataka High Court Orders Refund of Unutilized ITC with Interest to Indian Exporter of Business Support Services; Rejects Revenue’s Intermediary Allegation
Li And Fung (India) Private Limited Vs. Union of India and Ors.
(2026) TaxCorp(IDT) 11904 (HC-KARNATAKA)
-
Karnataka High Court Declares Retrospective Tax Exemption on Clinical Trial Services to Foreign Recipients, Quashes GST Demand Orders
Iprocess Clinical Marketing Pvt Ltd Vs Asst. Commissioner Of Commercial Taxes
(2026) TaxCorp(IDT) 11864 (HC-KARNATAKA)
-
Karnataka High Court Grants Anticipatory Bail in Rs. 31.62 Crore GST Fake ITC Case: Emphasizes Non-Heinous Nature of Offence and Possibility of Compounding
Sri Akram Pasha vs Senior Intelligence Officer
(2026) TaxCorp(IDT) 11863 (HC-KARNATAKA)
-
Karnataka High Court Quashes ITC Reversal for GSTR-3B and GSTR-2A Mismatch, Orders Re-adjudication Citing Procedural Lapse and CBDT Circular
Abhimaani Structures And Engineering Private Limited Vs The Superintendent of Central Tax
(2025) TaxCorp(IDT) 11849 (HC-KARNATAKA)
-
Karnataka High Court Quashes GST Show Cause Notice for Mistaken B2B/B2C Reporting, Affirms Right to Amend GSTR-1 Returns
Hindustan Construction Company Ltd Vs Union of India
(2025) TaxCorp(IDT) 11848 (HC-KARNATAKA)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.