Karnataka HC held that GST authorities must provide taxpayers a chance to furnish missing documents before rejecting refund claims, reinforcing procedural fairness.
Karnataka High Court held that provisions of section 153C of the Income Tax Act cannot be invoked since the petitioner was a searched person and not a non-searched person / such other person. Accordingly, the proceedings quashed.
Karnataka High Court quashed a GST revision order, holding that revisional powers under Section 108 cannot be invoked without initiating proceedings under Section 73 or 74
Karnataka HC held that a notice under Section 148A(b) providing less than the statutory seven days is void. All consequential assessments, penalties, and demands were quashed as a result.
The Karnataka High Court held that a charitable trust should not be denied exemption merely for a delayed Form 10B filing caused by genuine oversight. A hyper-technical rejection under Section 119(2)(b) was set aside in favour of a justice-oriented approach.
The Court held that multiple refund applications filed within time were wrongly rejected as time-barred. It ruled that COVID-19 limitation exclusion and earlier timely filings must be considered, directing reconsideration with interest.
The Court allowed the petitioner to file an appeal within four weeks and directed the Appellate Authority to decide on substantive grounds. This establishes that procedural delays should not bar appeals against registration cancellations.
Karnataka HC confirms that compensation for land acquired under National Highways Act after 01.01.2014 is fully exempt under Section 96 of RFCTLARR Act, preventing any TDS or income tax deduction.
The Karnataka High Court ruled that interconnect service charges paid to non-resident telecom operators do not constitute royalty. The appeal by DCIT was dismissed, following a prior Co-ordinate Bench decision.
The Court set aside the service tax appellate order, holding that the issue must be reconsidered from the show-cause stage, with the petitioner allowed to file a fresh reply.
