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Karnataka High Court

Refund of Service Tax paid by Mistake cannot be denied on Limitation ground: HC

July 12, 2022 1824 Views 0 comment Print

Bellatrix Consultancy Services Vs Commissioner of Central Tax (Karnataka High Court) It is not in dispute that assessee had paid service tax on an erroneous assumption that it was liable to pay the taxes. The Assessing Authority has allowed a part of the claim. Thus, according to the Assessing Authority, appellant is not liable to […]

A&C Act not inviolable Based on A Non-Binding Arbitration Agreement

July 11, 2022 1053 Views 0 comment Print

Held that as the agreement between the parties provided for a ‘non-binding’ arbitration, there was absolutely no intention of the parties to enter into an arbitration agreement and that the said agreement could not be termed as an arbitration agreement.

Extended Limitation cannot be invoked if SCN was issued based on balance sheet

July 10, 2022 702 Views 0 comment Print

Commissioner of Central TAX Vs ABB Limited (Karnataka High Court) Undisputed facts of the case are, as recorded in paragraph 6 of the show cause notice, it was issued based on the balance sheet for the year ending 2008. Thus, the contentions of the Revenue that respondents trading activity was not known to the department […]

No Suppression if SCN was issued based on disclosure in Balance Sheet

July 3, 2022 1860 Views 0 comment Print

Respondent submitted that the show cause notice issued was on the basis of the balance sheet wherein all activities of the assessee were truly declared. Therefore, there was no suppression of material facts.

Courts bound to Consider all Contentions while deciding Bail Applications

July 2, 2022 489 Views 0 comment Print

When a bail petition is filed, the Court is bound to take into consideration all the contentions raised and pass an appropriate order. It is necessary to look into the material on record which prima facie connects the accused with the crime and adverting to those materials

Request by Bank for issuance of ‘Look Out Circular’ for recovery of dues was unjustified unless it affects economic interest of country

July 1, 2022 1713 Views 0 comment Print

Request by Bank for issuance of Look Out Circular for recovery of dues was unjustified as the  action of Bank was arbitrary, unreasonable and unfair because the Bank was holding security of value of which was more than the amount due from assessee. Any action of the State if it was arbitrary and unreasonable was liable to be interfered.

‘Conduct of Accused’ is Relevant to decide Application for Interim Compensation

July 1, 2022 2022 Views 0 comment Print

Explore the legal intricacies of V. Krishnamurthy vs. Diary Classic Ice Creams in Karnataka High Court. Analysis of interim compensation order under Section 143A of the Negotiable Instruments Act.

TDS u/s 195 not deductible on mere reimbursement

June 29, 2022 1542 Views 0 comment Print

TDS not deductible u/s 195 as the petitioner only seeks to make payment to Walmart Inc. of its payment to the seconded employee which is stated to be by way of reimbursement

Every offence under section 147 of Negotiable Instruments Act was compoundable

June 29, 2022 9180 Views 0 comment Print

Section 147 of the Negotiable Instruments Act makes every offence punishable under the Act as compoundable and there is no bar on parties to compound the offence. However, at the same time, the guidelines laid down by the Hon’ble Apex Court in Damodar S. Prabhu’s Case regarding imposing graded cost on litigant that the accused should pay 15% of the cheque amount by way of cost also was to be borne in mind.

RCM would not lead to double taxation for non-strict adherence to ratio

June 22, 2022 804 Views 0 comment Print

Vice Chairman Settlement Commission Vs Zyeta Interiors Pvt. Ltd (Karnataka High Court) Whatever the ratio, the tax in its entirety has reached the hands of the ex-chequer. Merely for the reason that there was no strict adherence to the ratio as envisaged during the relevant point of time for payment of tax insofar as the assessee and […]

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