The Court held that repeated dishonour of cheque and non-payment after notice established a prima facie case. It refused to quash proceedings at the summoning stage.
The Tribunal held that once allegations of money laundering are established, the burden shifts to the accused. Failure to prove legitimate income led to continuation of freezing and seizure.
The court examined whether consolidated GST show-cause notices across financial years are valid. It found no clear statutory bar but referred the issue to a larger bench due to conflicting precedents.
Karnataka High Court declines writ on pension, arrears and leave claims of retired tax official, holds service matters must first go to CAT; liberty granted to approach appropriate forum.
Karnataka High Court sets aside rejection of business loss for violation of natural justice due to denial of personal hearing; remands for fresh adjudication, other findings remain intact.
The Tribunal held that incorrect identification of property does not invalidate proceedings when benami investment is established. It allowed attachment of assets derived from bogus share premium.
Karnataka High Court rejects Revenues appeal, holds Sec 69A addition unsustainable where cash source explained with evidence; human conduct theory cannot replace proof, penalty also quashed.
Karnataka High Court rejects Revenues review plea, holds no apparent error in earlier order quashing revised DTVSV Form-2 and directing rectification; review cannot re-argue issues or add new grounds.
The Tribunal examined whether lack of notice violated natural justice in attachment proceedings. It held that proper service was proven and the appellant cannot claim denial of hearing after failing to participate.
Interest earned on funds kept in bank during business setup, when those funds were directly linked to the project, was a capital receipt and not taxable as “income from other sources
