Ours being a Welfare State, the respondents who happen to be instrumentalities of the State under Article 12, cannot act arbitrarily or unreasonably whilst considering the claim of citizens for the grant of State largesse.
Held that undisputedly the appellant has made payment of both service tax and also GST. Further, service tax invoices were subsequently cancelled by issuing credit note. Hence, refund of service tax available to the assessee.
Held that certain information sought by petitioner was favoured to be furnished in time bound way, respondent couldn’t close the appeal of petitioner leaving culpable delay to go with impunity. Penalty u/s 20 of RTI imposed for delay for furnishing information.
Held that services being provided by the University by collecting affiliation fee has to be considered as the service by way of education. Accordingly, exempt from service tax as per clause (l) of section 66D.
It also observed that the conviction of the petitioner is under the NI Act which are ordinarily treated as minor offences in criminal jurisprudence.
Bestpay Solutions Private Limited Vs Razorpay Software Private Limited (Karnataka High Court) 1. The petitioner is before this Court seeking for the following reliefs:- “A. Pass An Order U/S 11(6) of the Arbitration & Conciliation Act, 1996 appointing a sole arbitrator as per agreement dated entered on dated: 18/11/2020 to the Arbitration and Conciliation Centre, […]
Jinesh Associates Vs Commissioner of Commercial Taxes (Karnataka High Court) Proviso to Section 29(2) of Karnataka Goods and Services Tax Act specifically observes that there shall be no cancellation of GST registration without giving an opportunity of being heard. Accordingly, during the course of proceedings relating to cancellation of registration, there is a statutory mandate […]
Held that invalidity of sanction is different from absence of sanction and the point is to be raised during the trial.
Held that as per the reply notice, the petitioner has waived the right to settle the dispute in an arbitration proceedings. Accordingly, if the right is once waived it cannot be allowed to be reclaimed.
Tafe Access Ltd. Vs Deputy Commissioner of Central Tax (Karnataka High Court) undisputed facts of the case are, GST3 has been paid for the Assessment year 2017-18 on January 30, 2020 and refund application has been filed on July 07, 2020. In Para 4.2 of the Circular dated September 25, 2021, Ministry of Finance has […]
