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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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By applying the principles of restitution and by way of compensation for the loss caused on account of illegal and wrongful deprivation of the aforesaid amount by the respondents, the petitioner would be entitled to interest.
LM Wind Power Blades (India) Pvt Ltd. Vs UOI & ors
(2023) TaxCorp(IDT) 7161 (HC-KARNATAKA)
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A lenient view is required to be taken, particularly since the tax periods involved relate to the very first year of the GST regime and authorities must avoid a blinkered view while assessing the tax liability of a dealer under the Act.
Orient Traders vs The Deputy Commissioner of Commercial Taxes
(2023) TaxCorp(IDT) 7153 (HC-KARNATAKA)
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If the Officer wishes to initiate proceedings for cancellation of registration, he must issue a notice as specified in Rule 21 of the CGST Rules and in form GST REG-17 and not in form GST REG-31.
Pankaj Cottage vs. The GST Officer & Ors.
(2022) TaxCorp(IDT) 7042 (HC-KARNATAKA)
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Even though the appellate authority does not have any power to condone the delay in preferring an appeal, it is open for the writ court to condone the delay in exercise of powers under Article 226.
Nagson and Co vs Joint Commissioner Of Central Tax
(2022) TaxCorp(IDT) 6971 (HC-KARNATAKA)
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The assessee has produced all relevant documents along with the claim for refund including documents comprising of details of stock, CA Report, etc., for the purpose of establishing that the stock was available and not cleared as on July 31, 2018.
Priyadarshini Filaments Pvt Ltd. Vs UOI & ors
(2022) TaxCorp(IDT) 6953 (HC-KARNATAKA)
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The explanation offered by the petitioner in not making GST payment, filing returns and preferring an appeal deserves to be accepted.
Kolapudi Enoch Washington vs Additional Commissioner, GST and Central Tax
(2022) TaxCorp(IDT) 6905 (HC-KARNATAKA)
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