High Court ruled that disciplinary proceedings could not culminate in dismissal without granting the employee an opportunity of personal hearing. The matter was remanded for fresh consideration in accordance with law.
The Karnataka High Court accepted a mediation settlement in a prolonged land acquisition dispute after parties agreed on compensation, interest, and payment timelines. The Court held that the settlement would replace earlier awards and decrees under Section 89 CPC.
The Karnataka High Court directed release of goods and conveyance after noting that the petitioner had already complied with the appellate authority’s order imposing 200% tax penalty under Section 129(1)(a). The Court required an indemnity bond pending conclusion of revisional proceedings.
The Karnataka High Court set aside an ex-parte GST order after the petitioner stated that notices were sent to a paid email account that became inaccessible due to subscription default. The matter was remanded for fresh consideration and GST registration was restored.
The petitioner stated that reassessment notices were not acted upon because the auditor failed to inform it about the proceedings. The Court allowed fresh adjudication and restored the matter to the Section 148A(b) stage.
The Karnataka High Court set aside a service tax order after observing that the authority failed to properly examine exemption claims under Notification No.25/2012-ST. The matter was remanded for fresh consideration from the stage of reply to the show cause notice.
The Karnataka High Court set aside an ex-parte GST assessment order after finding that the taxpayer was given only one day to respond to the show cause notice. The matter was remanded for fresh adjudication with an opportunity to file a reply.
The Karnataka High Court remitted GST proceedings after noting allegations that duplicate adjudication orders were passed for the same tax period on ITC mismatch issues. The Court directed fresh adjudication after giving the taxpayer an opportunity to respond.
The Karnataka High Court held that retrospective insertion of Section 16(5) of the CGST Act extended the time limit for availing ITC where returns were filed before 30 November 2021.
The Court ruled that claimants could initiate execution proceedings and continue receiving interest if the agreed compensation was not disbursed within the stipulated period under the mediation agreement.
