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Landmark Rulings

Karnataka High Court — GST

204 rulings

  1. Karnataka High Court · 23 Dec 2025
    Non-Filing of LUT/Bond Prior to Export Not a Fatal Defect: Karnataka High Court Remands GST Refund Case for Fresh Consideration

    Prime Perfumery Works Vs Assistant Commissioner of Central Tax

    (2025) TaxCorp(IDT) 11844 (HC-KARNATAKA)

  2. Karnataka High Court · 16 Dec 2025
    Karnataka High Court Declares Consolidated GST Show Cause Notices Across Multiple Financial Years as Ultra Vires, Emphasizes Financial-Year Specific Assessment

    Pramur Homes and Shelters vs UOI & ors

    (2025) TaxCorp(IDT) 11825 (HC-KARNATAKA)

  3. Karnataka High Court · 12 Dec 2025
    Karnataka High Court Orders Refund of Unutilized ITC on Inverted Duty Structure for Metro Works Contracts, Reiterating Exclusion from Real Estate Restrictions

    ITD Cemindia JV Vs The Joint Commissioner of Commercial Taxes & Ors

    (2025) TaxCorp(IDT) 11817 (HC-KARNATAKA)

  4. Karnataka High Court · 03 Dec 2025
    Karnataka High Court Orders Reconsideration of GST Refund for Rental Income from Residential Premises Used for Student and Staff Accommodation, Following Taghar Vasudeva Ambrish Precedent

    Bhandary Gas Agency vs Joint Commissioner of Commercial Taxes & Anr

    (2025) TaxCorp(IDT) 11784 (HC-KARNATAKA)

  5. Karnataka High Court · 28 Nov 2025
    Karnataka High Court Clarifies: Payment Made Under Protest During Assessment Deemed Valid Pre-deposit for GST Appeal

    Getronics Solutions India Private Limited Vs Commissioner of Central Tax (Appeals II)

    (2025) TaxCorp(IDT) 11773 (HC-KARNATAKA)

  6. Karnataka High Court · 27 Nov 2025
    Karnataka High Court Holds SEZ Endorsement Not Mandatory for Zero-Rating of Pre-September 2018 DTA Services under IGST Act

    MK Travels vs The Deputy Commissioner of Commercial

    (2025) TaxCorp(IDT) 11770 (HC-KARNATAKA)

  7. Karnataka High Court · 19 Nov 2025
    Karnataka High Court Orders Refund of Unutilized ITC to Mavenir Systems Despite Revenue’s Objection on eBRC/FIRC Submission

    Mavenir Systems Private Limited vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11751 (HC-KARNATAKA)

  8. Karnataka High Court · 18 Nov 2025
    Karnataka High Court Sets Aside Ex Parte GST Demand Order Citing Bona Fide Hardship; Remands Matter for Fresh Hearing After Medical Emergency Prevents Assessee’s Response

    Sibu Prasad Praharaj Vs. Commercial Tax Officer

    (2025) TaxCorp(IDT) 11742 (HC-KARNATAKA)

  9. Karnataka High Court · 18 Nov 2025
    Karnataka High Court Nullifies Excessive Penalty Under GST; Orders Reconsideration Limited to Penalty as Per Show Cause Notice

    Metal N Strips Vs. Joint Commissioner of Commercial Tax & Anr.

    (2025) TaxCorp(IDT) 11741 (HC-KARNATAKA)

  10. Karnataka High Court · 17 Nov 2025
    Karnataka High Court Holds Limitation Period for IGST Refunds Directory, Not Mandatory: Refund Directed Where IGST Was Wrongly Paid and Later Correctly Discharged as CGST+SGST

    Merck Life Science Private Limited Vs Union of India & Ors

    (2025) TaxCorp(IDT) 11739 (HC-KARNATAKA)

  11. Karnataka High Court · 13 Nov 2025
    Karnataka High Court Orders Refund of Tax Paid Under Coercion During GST Proceedings, Rejects Deficiency Memos for Lack of Supporting Documents

    Gunnam Infra Projects Private Limited vs UOI

    (2025) TaxCorp(IDT) 11727 (HC-KARNATAKA)

  12. Karnataka High Court · 06 Nov 2025
    Karnataka High Court Quashes Unilateral ITC Blockage: Mandates Immediate Unblocking of Electronic Credit Ledger Due to Violation of Principles of Natural Justice

    S. A. Enterprises Vs The Assistant Commissioner of Central Tax

    (2025) TaxCorp(IDT) 11705 (HC-KARNATAKA)

  13. Karnataka High Court · 31 Oct 2025
    Karnataka High Court Voids GST Demand Exceeding Show Cause Notice, Orders Re-adjudication for Real Estate Firm

    Prestige Nottinghill Investments v. UOI & ors.

    (2025) TaxCorp(IDT) 11686 (HC-KARNATAKA)

  14. Karnataka High Court · 27 Oct 2025
    Karnataka High Court Upholds Fresh GST Registration Right Post Cancellation, Allows ITC Benefits Subject to Law

    Bhagyalaxmi Swa Sahay Sangh Vs. Assistant Commissioner of Commercial Taxes & Ors.

    (2025) TaxCorp(IDT) 11679 (HC-KARNATAKA)

  15. Karnataka High Court · 17 Oct 2025
    Karnataka High Court Orders Refund of Rs. 10 Crores with Interest for Coercive Collection during GST Search, Censures Revenue for Violating Legal Mandates

    J Ramesh Chand Vs Union Of India

    (2025) TaxCorp(IDT) 11673 (HC-KARNATAKA)

  16. Karnataka High Court · 06 Oct 2025
    Karnataka High Court Clarifies No Pre-decisional Hearing Required for Provisional Attachment under Section 83, Quashes Attachment Without Proper Proceedings Initiation

    The Principal Commissioner of Central Tax & Anr. Vs. Narasimhan Engineering Contractors Private Limited

    (2025) TaxCorp(IDT) 11636 (HC-KARNATAKA)

  17. Karnataka High Court · 28 May 2025
    Recovery Proceedings Under GST: Karnataka HC Grants 6-Week Protection to Retail Assessee Amidst Challenge to Section 83(1) Provisional Attachment

    Nexus Shantiniketan Retail Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11618 (HC-KARNATAKA)

  18. Karnataka High Court · 01 Oct 2025
    Karnataka High Court Remands GST Short Payment & ITC Dispute to Original Authority, Citing Initial Implementation Challenges

    Wipro GE Healthcare Pvt Ltd Vs. Joint Commissioner of Commercial Taxes & Anr.

    (2025) TaxCorp(IDT) 11611 (HC-KARNATAKA)

  19. Karnataka High Court · 17 Sep 2025
    Karnataka High Court Invalidates Extended Limitation Show Cause Notice under Section 74 due to Absence of Wilful Suppression in NCS Pearson Inc. GST Dispute

    NCS Pearson Inc. Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11569 (HC-KARNATAKA)

  20. Karnataka High Court · 05 Sep 2025
    Karnataka High Court Rules GST Not Applicable on Affiliation and Allied Fees Collected by State Universities, Declares CBIC Circulars Ultra Vires

    Bengaluru North University Vs Joint Commissioner Of Central Tax

    (2025) TaxCorp(IDT) 11558 (HC-KARNATAKA)

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