Karnataka High Court

Object & Purpose of GST Transitional Provisions needs to be achieved

Yokogawa India Ltd Vs Union of India (Karnataka High Court)

Yokogawa India Ltd Vs Union of India (Karnataka High Court) Facts Assailing the communication dated 22.03.2019 issued by the respondent No.6, Petitioner inter alia seeks a direction to the respondents to enable them to revise their Form GST TRAN-1 in order to transit the amount of Rs.4,31,32,066/- in the Electronic Credit Ledger in terms ...

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TP disputes on Comparables & Filter selection are not substantial question of law

Pr. CIT Vs M/s Softbrands India P. Ltd. (Karnataka High Court)

In transfer pricing disputes, comparability analysis and use of appropriate filters has been one of the most prevalent issues, especially for captive cost plus remuneration service providers....

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Karnataka HC allows revision of GST Tran-1 for non-technical errors

M/s. Kongovi Private Limited Vs. Union of India (Karnataka High Court)

M/s. Kongovi Private Limited Vs. Union of India (Karnataka High Court) The petitioner was aggrieved by the action of the Revenue in not permitting it to correct an error which occurred when filing Form GST TRAN-1, due to which the eligible credit under the earlier indirect tax law could not be transferred to the electronic […]...

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HC allows revision of GST TRAN-1 for errors due to Technical reasons

M/s Atria Convergence Technologies Ltd Vs Union of India (Karnataka High Court)

M/s. Atria Convergence Technologies Ltd Vs Union of India (Karnataka High Court) Court is of the considered opinion that the petitioner is entitled to revise or rectify the errors in the FORM GST TRAN-1 in terms of Rule 120A wherein the Commissioner is empowered to extend the time period specified in Rule 117. As the […]...

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HC grants conditional anticipatory bail in fake invoice Case

Sri Avinash Aradhya Vs Commissioner of Central Tax (Karnataka Higth Court)

High Court in the case of assessee had held that by taking into consideration the gravity of the offence and punishment which was liable to be involved where assessee was indulged in issuing fake invoices without actual supply of goods with an intention to fraudulently avail the input tax credit, accused assessee's were given anticipatory...

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Nodal officer obliged to consider complaint for bona fide error in TRAN-1

Pragati Automotion (P.) Ltd. Vs Union of India (Karnataka High Court)

Pragati Automotion (P.) Ltd. Vs Union of India (Karnataka High Court) The petitioner is before this Court seeking a direction to the respondents to permit the petitioners to correct the bonafide error which has crept in while filing the GST Tran – 1 form because of which the petitioner is deprived of the transitional credit of [&hellip...

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Rental Income from Sublease of Office Premises to be Considered for Section 10A Benefit

Subex Limited Vs. ITO (Karnataka High Court)

Subex Limited Vs. ITO (Karnataka High Court) Facts of the case: Subex Limited (taxpayer), a public limited company, is engaged in the business of development and export of software. The taxpayer is a 100% Export Oriented Unit (EOU) approved by the Software Technology Park of India (STP). The taxpayer had entered into a non-cancelable leas...

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Entertainment Tax payable on payment for admission to Fashion Show

Dream Merchant Vs State of Karnataka (Karnataka High Court)

Dream Merchant Vs. State of Karnataka (Karnataka High Court) The features of the event organised by the appellant had been, as noticed, quite different. It had been a ‘fashion show’, where there had been sponsorship and advertisements; where the apparels and dresses of various manufacturers were put in exhibition on mannequins...

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Remedy U/s. 264 could not be treated as regular remedy by passing regular remedy of appeals

Nataraju (HUF) Vs PCIT (Karnataka High Court)

Remedy under section 264 could not be treated as regular remedy by passing regular remedy of appeals. Where assessee preferred petition under section 264 deliberately avoiding availing of regular remedy, it was rightly rejected and therefore, writ petition was to be dismissed....

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HC explains ‘application of income’ vs. ‘diversion of income by overriding title’

PCIT Vs M/s. Chamundi Winery and Distillery (Karnataka High Court)

PCIT Vs M/s. Chamundi Winery and Distillery (Karnataka High Court)  It is clear that the Courts and the Tax Authorities can look into the real purpose of the commercial arrangements and transactions to reach the truth and the transactions having the sole purpose of tax avoidance may be held to be having no effect on […]...

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