Karnataka High Court set aside reassessment and penalty orders where the assessee could not file returns due to inactive email, granting a fresh opportunity to submit documents and pleadings.
The issue involved reassessment completed without a reply to the reopening notice. The Court set aside the orders and remanded the case to allow the assessee a fresh opportunity.
Karnataka High Court invalidated reassessment proceedings and related notices for AY 2015-16, holding that actions initiated beyond Section 151A are legally void.
The High Court held that granting less than seven days to reply to a show-cause notice violates mandatory SOPs. Such a breach vitiates the entire faceless assessment process.
Karnataka High Court quashes demand of GST against Karnataka Electricity Regulatory Commission by concluding that regulatory function discharged by commission doesn’t qualify as taxable supply. Accordingly, order and notice quashed.
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.
