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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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Merely because that the petitioner has an option of seeking revocation under Section 30 it cannot be said that independent of the said remedy of seeking revocation an appeal would not be maintainable.
Shailaja Chandrashekar vs Addl. Commissioner of Central Tax (A)
(2022) TaxCorp(IDT) 6850 (HC-KARNATAKA)
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Revenue is directed to pay the assessee, the sale proceeds of the auction after deducting the penalty prescribed under Section 129(1)(a).
Rajeev Traders vs. UOI & Ors.
(2022) TaxCorp(IDT) 6726 (HC-KARNATAKA)
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Impugned legislative action that has clamped an absolute embargo on all games of skill defies the principle of proportionality and is far excessive in nature and therefore violates Article 14 of the Constitution on the ground of manifest arbitrariness.
All India Gaming Federation & ors vs State of Karnataka & ors
(2022) TaxCorp(IDT) 6723 (HC-KARNATAKA)
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Revenue is directed to restore the GST registration as expeditiously as possible and at any rate within a period of 4 weeks.
Deepak Vasude Asrani Chugh HUF vs. Joint Commissioner of GST & Anr.
(2022) TaxCorp(IDT) 6672 (HC-KARNATAKA)
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Restoration of registration will not mean the cessation of statutory liabilities of the petitioner following cancellation of registration, non-filing of returns and non-payment of tax.
Shri. Pandarakandiyil Moideenkutty vs Superintendent of Central Tax and Central Excise
(2022) TaxCorp(IDT) 6594 (HC-KARNATAKA)
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Circular cannot have the effect of overruling the notification.
DPJ Bidar-Chincholi (Annuity) Road Project Pvt. Ltd. vs UOI
(2022) TaxCorp(IDT) 6501 (HC-KARNATAKA)
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There’s no reason to interfere with the order passed by the AAAR as the appeal itself was preferred beyond the expiry of limitation period.
N.M.D.C. Admin Building vs. The Authority for Advance Ruling
(2022) TaxCorp(IDT) 6391 (HC-KARNATAKA)
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The items in entries 4907-00, 4907-00-10 have a recognized face value. But, the Pattadar Pass Book does not have a face value. Even it does not have fiduciary or intrinsic value. It is a mere pass book printed with blank columns to be filled up by the revenue authorities.
Manipal Technologies Ltd. Vs State of Karnataka
(2022) TaxCorp(IDT) 6282 (HC-KARNATAKA)
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Article 246-A neither overrides nor restricts the operation of Article 246 read with Entry 84 of List I of Schedule VII.
V.S. Products vs. UOI
(2022) TaxCorp(IDT) 6146 (HC-KARNATAKA)
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There is no delay or laches in filing the writ petition and the claim for refund filed by assessee is well within time.
UOI vs. Bundl Technologies Pvt. Ltd.
(2022) TaxCorp(IDT) 5969 (HC-KARNATAKA)
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Benefit of exemption notification cannot be denied to the petitioner on the ground that the lessee is not using the premises.
Taghar Vasudeva Ambrish vs. AAAR
(2022) TaxCorp(IDT) 5881 (HC-KARNATAKA)
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The moratorium provision contained in Sec. 14 of the IBC would include proceedings u/s 138 of the NI Act also and by token of the same reasoning, proceedings initiated by Respondent under the GST Act would also attract the bar contained in Sec. 14.
In the matter of Associate Décor Ltd. vs. Dy. Commissioner of Commercial Taxes.
(2022) TaxCorp(IDT) 5845 (HC-KARNATAKA) · Section 14
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Assessee is directed to appear before the investigating officer within 3 weeks and cooperate with invetsigation.
Abdul Shaji vs. The Commr. Of Central Tax and Central Excise
(2022) TaxCorp(IDT) 5833 (HC-KARNATAKA)
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Given the scheme of the Act prescribing definite timelines for preferring an appeal and the lapse of right of appeal thereafter, the Appellate Authority would have to consider the circumstances asserted and would also have to decide on the merits of the matter.
P. Venu Gopal Reddy vs. The Joint Commissioner of Commercial Taxes & Ors.
(2022) TaxCorp(IDT) 5724 (HC-KARNATAKA)
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