Karnataka High Court held that petitioner had made out valid and sufficient ground/cause to condone the delay in preferring the appeal before the appellate Authority. Accordingly, exercising power under Article 226 of the Constitution of India the condonation of delay was granted.
Simplex Infrastructures Ltd. Vs Joint Commissioner of Central Tax (Karnataka High Court) In the usual course if the assessee knocks the doors of the Writ Court without exhausting the alternative remedy of appeal available under the Act, no exception can be found with the Writ Court in rejecting the writ petition as not maintainable, but […]
HC directed GST Department to restore cancelled GST registration as Petitioner could not file GST returns due to sudden demise of auditor
The argument addressed by the learned HCGP that the google search discloses that the petitioner has cheated number of persons which is evident from the review cannot be accepted as it does not have any legal evidentiary value.
Karnataka High Court held that Open Purchase Orders are only standing offers and do not constitute a confirmed ‘Agreement to sell’ and movement of goods are mere stock transfers.
Badiger Raghavendra Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) Petitioner, a ‘registered supplier’ under section 22 r/w section 26 of the Central Goods and Services Tax Act, 2017 is grieving before the Writ Court as to non-consideration of his Revocation Applications dated 25.03.2021 & 26.04.2021 respectively at Annexures-F & G wherein he has […]
Karnataka High Court held that application filed u/s. 50 of Prevention of Money Laundering Act, 2002, seeking permission to record written statement of accused, is not maintainable before the learned Magistrate
AO committed an error in summarily rejecting the appeal filed by the petitioner and also rejecting the request to condone the delay in filing the appeal without assigning proper, valid and cogent reasons and that the same deserves to be set aside.
Cancellation of GST Registration: Appeal Remedy cannot be Denied Merely Be-cause Option of Revocation was Not Opted, rules Karnataka HC
Karnataka High Court held that any person who is paid wages by the employer would become an employee under the EPF Act whether the said payment is done directly or through a contractor and accordingly EPF would be applicable.
