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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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Denial of refunds on hyper technicalities, will be a blot on the statutory intent.
Dantara Jewellers vs. The State of Kerala & Ors.
(2021) TaxCorp(IDT) 5683 (HC-KARNATAKA)
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Unless and until this liability is satisfied, such an interim order should not have been granted in the peculiar facts and circumstances of the case.
UOI vs. Aditya Auto Engineering Pvt Ltd
(2021) TaxCorp(IDT) 5552 (HC-KARNATAKA)
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Blocking of electronic credit ledger cannot be extended beyond the period of 1 year from the date of imposing such restriction.
Aryan Tradelink Vs UOI
(2021) TaxCorp(IDT) 5550 (HC-KARNATAKA)
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Liberty is being granted to Revenue to verify genuineness of Assessee's claim.
Shriprop Projects Pvt Ltd & Ors vs. UOI & Ors.
(2021) TaxCorp(IDT) 4777 (HC-KARNATAKA)
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After the insertion of sub-rule (1A) to Rule 117, the sub- rule was amended not once, but thrice so as to extend the time from March 31, 2019 to March 31, 2020 and ultimately, it was extended to August 31, 2020.
UOI vs. Asaid Paints Limited
(2021) TaxCorp(IDT) 4767 (HC-KARNATAKA)
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Composition is completely contrary to several Constitution Bench decisions of SC as said provisions envisage appointment of only Technical members as members of the coram of said authorities.
NCS Pearson Inc. v. Union of India & Ors.
(2021) TaxCorp(IDT) 4701 (HC-KARNATAKA)
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