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Karnataka HC Rules Shareholding by Yonex Japan in Indian Subsidiary Not a Service Supply, Quashes GST Demand
Yonex India Pvt Ltd vs. Union of India & Ors.
(2024) TaxCorp(IDT) 9093 (HC-KARNATAKA)
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HC - Karnataka HC Permits Filing of Appeal Before Appellate Authority, Quashes Notice Issued Before Expiry of Limitation Period.
Indian Potash Ltd. vs. Deputy Commissioner of Commercial Taxes
(2024) TaxCorp(IDT) 9041 (HC-KARNATAKA)
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Karnataka HC Quashes Illegal Cash Seizure Order, Directs Refund with Interest; Reaffirms Revenue's Lack of Jurisdiction to Confiscate Unaccounted Cash
B. Kusuma Poonacha vs. Senior Intelligence Officer and Ors.
(2024) TaxCorp(IDT) 8987 (HC-KARNATAKA)
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Karnataka HC Directs GST Refund for Cancelled Contract, Applying Unjust Enrichment Principle
NAM Estates Pvt Ltd Vs Joint Commissioner & ors.
(2024) TaxCorp(IDT) 8974 (HC-KARNATAKA)
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Karnataka High Court Rules in Favor of Government Helicopter Pilots' Trainer, Sets Aside GST Exemption Denial for Non-furnishing of GSTIN Initially
HatsOff Helicopter vs. State of Karnataka & Ors.
(2024) TaxCorp(IDT) 8503 (HC-KARNATAKA)
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Karnataka HC Clarifies Pre-deposit Requirement Excludes Interest, Fine, Penalty in GST Disputes
S Tejas Arecanut Traders vs. Joint Commissioner of Commercial Taxes
(2024) TaxCorp(IDT) 8482 (HC-KARNATAKA)
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Karnataka HC Mandates Reconsideration of GST on Coaching Fees by Educational Institutions
Alva’s Education Foundation vs. State of Karnataka & Ors.
(2023) TaxCorp(IDT) 8451 (HC-KARNATAKA)
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HC - Karnataka HC Rules Opportunity for Hearing Before AAR Not an 'Empty Formality'; Orders Reconsideration of Petitioner's Application.
KBL SPML 25JV vs AAR, Karnataka
(2023) TaxCorp(IDT) 8055 (HC-KARNATAKA)
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The impugned orders of attachment are declared to be no longer in operation from the expiry of the period of one year as stipulated under Section 83(2) of the Act.
Sri Om Traders vs. Principal Additional Director
(2023) TaxCorp(IDT) 7695 (HC-KARNATAKA)
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When a written request is made from the person chargeable with tax or penalty seeking for personal hearing, the same is required to be considered.
Principle Mahendra Pvt Ltd vs Dy Commissioner of Commercial Taxes
(2023) TaxCorp(IDT) 7617 (HC-KARNATAKA)
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The terms betting and gambling appearing in Entry 6 of Schedule III of the CGST Act does not and cannot include games of skill within its ambit.
Gameskraft Technologies Pvt Ltd vs DGGSTI
(2023) TaxCorp(IDT) 7524 (HC-KARNATAKA)
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The petitioner must first submit an application as contemplated under the aforesaid Notification, and the concerned must offer reasons to justify rejection of the application, even if it could be rejected.
Varadaraju Ravi Kumar vs. Joint Commissioner of Central Tax
(2023) TaxCorp(IDT) 7503 (HC-KARNATAKA)
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Assessee cannot complain about lack of opportunity as it is under a statutory obligation to inform the change in address even if he had to relocate.
Ravi Bangalore Raghavendra vs. Deputy Commissioner of Central Tax
(2023) TaxCorp(IDT) 7459 (HC-KARNATAKA)
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The reasons assigned by the petitioner could be bonafide and the petitioner must have another opportunity of hearing to establish the same.
Rangappa Krishnappa vs. Office of the Commissioner of Central Tax
(2023) TaxCorp(IDT) 7458 (HC-KARNATAKA)
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Assessee will be entitled to file an application according to the special procedure now notified.
Anandkumar Ramdeo Singh vs Commissioner (Appeals)
(2023) TaxCorp(IDT) 7456 (HC-KARNATAKA)
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Including domestic turnover in the defintion of zero rated supply which is meant to cover only exports is clearly arbitrary and unreasonable.
Tonbo Imaging India Pvt Ltd Vs UOI & Ors
(2023) TaxCorp(IDT) 7370 (HC-KARNATAKA)
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In the matter of confiscation of vehicle under section 130 of the KGST Act and section 20 of the IGST Act, there must examination of jurisdictional question regarding the connivance by owner of vehicle with the transporter in tax evasion for imposition of a tax liability.
Jupiter Express Carrier Pvt Ltd vs UOI & ors
(2023) TaxCorp(IDT) 7327 (HC-KARNATAKA)
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Supply by Duty-Free Shops constitutes export/zero-rated supply, therefore eligible for ITC.
Nuance Group (India) Pvt Ltd vs. The Union of India and ors.
(2023) TaxCorp(IDT) 7269 (HC-KARNATAKA)
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For the purposes of Section 65(6) of the CGST Act, the prescribed thirty days shall be computed from February 27, 2023.
Tinton River Palms vs. State of Karnataka & Ors.
(2023) TaxCorp(IDT) 7202 (HC-KARNATAKA)
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Supply of vouchers do not fall under the category of goods and services and are exempted from levy of tax.
Premier Sales Promotion Pvt Ltd vs UOI & ors
(2023) TaxCorp(IDT) 7175 (HC-KARNATAKA)
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