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.
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.
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
Karnataka High Court upholds condonation of delay u/s 119(2)(b) in IMA scam recovery case, clarifies respondent as successor/representative; relief sustained but ruling not a precedent.
Karnataka High Court quashes reassessment as Sec 148A(b) notice issued to deceased is void ab initio; all proceedings set aside, liberty granted to reopen against legal representatives.
Karnataka High Court sets aside ₹45 lakh Sec 69 addition, remands to ITAT to consider fresh evidence on property transaction and refund; holds explanation must be examined even at later stage.
Karnataka High Court flags catch-22 in TDS prosecution of ex-MD post-liquidation; directs Official Liquidator to act on representation, grants interim protection, remedy lies under Sec 260A.
