Karnataka High Court held that clinical trial to foreign service recipients is not liable to tax under GST since the place of recipient of the services provided by the petitioner is outside the territory of India. Accordingly, present writ is allowed.
The High Court set aside a GST garnishee notice where tax dues of one company were recovered from another independent entity. It held that recovery cannot be enforced against a company with no adjudication order or liability.
Karnataka High Court held that request for waiver of pre-deposit amount under Section 129E(ii) of the Customs Act, 1962 is not acceptable since petitioner is an established business and there is no financial distress. Accordingly, writ dismissed.
Karnataka High Court held that flavoured milk should be classified under Tariff Heading 0402 of the Customs Tariff Act and hence be subjected to GST @5% [i.e. CGST 2.5% and SGST 2.5%]. Accordingly, the present writ is allowed.
Karnataka High Court allowed the writ petition and held that refund on account of inverted tax structure is allowable relying on the final order of earlier tax period. Thus, order rejecting refund is quashed and set aside.
Karnataka High Court held that section 25(4) of the Customs Act is declared as arbitrary and contrary to section 25(1) and (2A) of the Customs Act. Accordingly, the present writ petition stands allowed.
Karnataka High Court provides guidelines for arriving at differential tax amount due to change in tax regime from VAT to GST on works contract executed with various State Government agencies.
The High Court held that criminal prosecution for delayed TDS payment cannot survive where sanction is granted mechanically without examining explanations and mitigating circumstances.
The enquiry proceeded on bribery though the complaint spoke only of excessive fees. The Court held that punishment without a matching charge violates natural justice and must be quashed.
This decision clarifies that affiliation and related functions lack commercial intent and consideration. As a result, GST cannot be imposed on such statutory activities.
