Karnataka High Court held that demand of service tax on ocean freight on import services is liable to be quashed since the petitioner are not the recipient of service for the purpose of notification no. 3/2017-ST dated 12.01.2017.
The Court held that rejection of a GST appeal was invalid where prior payments under protest already satisfied the mandatory 10% pre-deposit requirement.
Karnataka High Court held that Society controlled by the State Government and funded by State Government covered within definition of clause (zfa) i.e. within ‘Government Entity’ as covered vide notification 32/2017 dated 13.10.2017 and hence exempted from GST tax liability.
High Court held that dismissal of a GST appeal solely because mandatory pre-deposit was made through ITC was erroneous. Appellate authority was directed to hear appeal on merits after treating ITC deposit as valid.
Karnataka High Court held that inadvertent mistake committed while filing GSTR-1 return is permitted to be amended since there was no loss of revenue whatsoever to the department post such rectification of error.
Karnataka HC held that GST authorities must provide taxpayers a chance to furnish missing documents before rejecting refund claims, reinforcing procedural fairness.
Karnataka High Court held that provisions of section 153C of the Income Tax Act cannot be invoked since the petitioner was a searched person and not a non-searched person / such other person. Accordingly, the proceedings quashed.
Karnataka High Court quashed a GST revision order, holding that revisional powers under Section 108 cannot be invoked without initiating proceedings under Section 73 or 74
Karnataka HC held that a notice under Section 148A(b) providing less than the statutory seven days is void. All consequential assessments, penalties, and demands were quashed as a result.
The Karnataka High Court held that a charitable trust should not be denied exemption merely for a delayed Form 10B filing caused by genuine oversight. A hyper-technical rejection under Section 119(2)(b) was set aside in favour of a justice-oriented approach.
