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Karnataka High Court

CST not payable If movement of goods from one state to other occasions export

January 28, 2022 1983 Views 0 comment Print

Parle Products Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) The petitioner – assessee is a manufacturer and dealer of consumer goods under provisions of the Karnataka Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 (‘CST Act’ for short). The returns in Form VAT 100 were filed by the assessee […]

Department not justified in encashing bank guarantee & invoking continuity bonds before expiry of statutory appeal period of 60 days

January 28, 2022 906 Views 0 comment Print

FCI OEN Connectors Limited Vs Union of India (Karnataka High Court) The limited point that arises for consideration is, whether the respondents were justified in encashing the bank guarantee and invoking the continuity bonds before expiry of the statutory appeal period of 60 days from the date of the order dated 10.03.2021. As rightly contended […]

Allowing less than 24 Hours to respond to SCN is Violation of Principles of Natural Justice

January 27, 2022 6135 Views 2 comments Print

Where a response was sought by the Assessing Officer to the show cause notice, giving less than 24 hours, it has been held to be arbitrary resulting in palpable injustice. Thus, without going into merits or demerits of the case, it would be suffice in restoring the proceedins to the Assessing Officer to provide reasonable opportunity of hearing to the petitioner with liberty to file additional reply, annulling the assessment order.

RBI circular dated 27.03.2020 not creates any right to Loan Moratorium

January 27, 2022 2457 Views 0 comment Print

Governor, RBI Vs Velankani Information Systems Limited (Karnataka High Court) Briefly stated the facts of the case are that, respondent No.1 herein had availed the term loan facilities from respondent Nos.5 to 7. Respondent No.1 herein claiming to be the owner and operator of Five Star Hotel and Technology Park had approached the writ Court […]

Cricket Match Fixing not amounts to Cheating under section 420 of IPC

January 27, 2022 2349 Views 1 comment Print

Abrar Kazi Vs State of Karnataka (Karnataka High Court) It is true that if a player indulges in match fixing, a general feeling will arise that he has cheated the lovers of the game. But, this general feeling does not give rise to an offence. The match fixing may indicate dishonesty, indiscipline and mental corruption […]

Deficiencies in investigation or in first SCN cannot be made good in second SCN

January 27, 2022 2946 Views 0 comment Print

It is trite that the deficiencies in the investigation or incorrect demand in the first show cause notice cannot be made good in the second show cause notice and subsequent show cause notice alleging suppression of facts again is not reasonable since repeated issuance of notices would result in revisiting the concluded proceedings and reopening of the proceedings at any point of time.

Ill health of Wife of Assessee- HC remits matter back to AO to grant one more opportunity

January 13, 2022 399 Views 0 comment Print

G. Satish Kumar Vs PCIT (Karnataka High Court) Petitioner has specifically stated that his wife is suffering from liver and brain tumor and was undergoing treatment and consequently, pursuant to the notice dated 09.09.2021 passed under Section 142(1) of the IT Act, the petitioner appeared before respondent No.2 and requested granting of 30 days time […]

Output services provide can utlise cenvat credit for payment of service tax on output services

January 13, 2022 1029 Views 0 comment Print

Commissioner of Central Tax Vs Toyota Kirloskar Motors (Karnataka High Court) Conclusion: Since Toyota was an output service provider therefore, it can utilise cenvat credit for payment of service tax on output services. Held: The respondent – M/s Toyota Kirloskar Motors claimed to be manufactures of Multiutility Vehicles (MUV) for passenger cars and parts thereof […]

HC permits appellant to file/revise TRAN-1 either electronically or manually

January 12, 2022 1989 Views 0 comment Print

Union of India Vs Asaid Paints Limited (Karnataka High Court) on a careful consideration of the judgments cited by the learned senior counsel and learned counsel for respondents in light of the order impugned, we find that the learned single Judge has been persuaded by the judgment passed in Adfert Technologies in coming to the […]

HC permits petitioner to file rectified TRAN-I Form electronically or manually

January 11, 2022 981 Views 0 comment Print

The petitioner is permitted to file once again rectified TRAN-I Form electronically or manually within a period of 30 days from today; pursuant to the petitioner filing the said form, respondents would consider and pass appropriate orders in accordance with law.

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