The High Court held that closing the Income Tax portal before the granted response deadline denied the taxpayer a reasonable opportunity. It restored the assessment proceedings and directed the authorities to enable document upload.
The Karnataka High Court allowed withdrawal of the writ petition and granted liberty to file an appeal under Section 260A of the Income-tax Act.
Karnataka High Court set aside Order-in-Original after petitioner alleged that it was passed without service of notice or an opportunity of hearing. Matter was remanded for fresh consideration.
The Karnataka High Court disposed of the writ petition after noting that the respondent company had entered the Corporate Insolvency Resolution Process. The petitioner was granted liberty to revive the matter depending on the outcome before the NCLT.
Where an ECIR based on an earlier predicate offence had already resulted in search and seizure proceedings and no fresh incriminating material subsequently emerged, the Enforcement Directorate could not justify arrest under Section 19 PMLA by merely incorporating another FIR through an addendum and relying on substantially the same allegations.
The Karnataka High Court held that the arbitral award suffered from patent illegality because the Tribunal ignored invoices showing that GST had already been included in at least some non-tendered work bills. The Court set aside the award on this limited issue and directed fresh computation of GST and consequential interest.
The Karnataka High Court held that courts cannot direct GST authorities to waive statutory interest, penalty, or limitation merely because contractors face disputes over reimbursement of GST. The ruling clarifies that contractual disputes cannot override the statutory GST framework.
The Karnataka High Court held that merely filing an income tax return does not amount to retracting a statement recorded under Section 132(4). It upheld the restoration of the Rs.1.5 crore addition after finding the alleged retraction to be belated.
The Karnataka High Court held that the petitioner must receive a real opportunity to respond before an adjudication order is passed. It quashed the GST demand and restored the proceedings for fresh consideration.
The Karnataka High Court held that blocking Input Tax Credit under Rule 86A without issuing prior notice violated the principles of natural justice. It quashed the blocking order while permitting fresh action in accordance with the prescribed procedure.
