The Karnataka High Court quashed a GST demand on the trading margin from voucher sales, clarifying that this activity is not a supply of goods or services.
The Karnataka High Court quashed a CBDT order rejecting an application from Anantharaja Charitable Trust, advocating a liberal approach to condoning delays.
Karnataka High Court dismisses a Revenue appeal, affirming that additions cannot be made under Section 153A without incriminating material found during a search.
The Karnataka High Court has ruled that a landowner is not liable for GST on a Joint Development Agreement if the developer has already paid the full tax, preventing double taxation.
Karnataka High Court set aside a customs duty demand of Rs. 1.02 crore against IPC Packaging Company Pvt Ltd, citing a breach of natural justice by tax authorities.
Karnataka High Court sets aside GST refund rejection for Nokia Solutions, highlighting procedural errors, disproving intermediary service claim, and citing multiple judicial precedents.
The balance tax demand was also paid. Later, the Revisional Authority issued a notice under Section 64, claiming the appellate order was prejudicial to revenue. Assessee objected, stating that once benefits under the Scheme were granted, revision was not permissible.
Karnataka High Court set aside state GST notices against Toyota Kirloskar Motor, citing dual proceedings. Central GST notice to be re-examined.
Karnataka High Court held that notices or communication issued by department sent to old email address of the petitioner instead of updated email address not justifiable. Accordingly, order not sustained in view of no proper notice and no proper opportunity of fair hearing.
Karnataka High Court held that appellate jurisdiction against the reassessment order u/s. 39(1) of Karnataka Value Added Tax Act, 2003 [KVAT Act], cannot be equated with the jurisdiction conferred u/s. 69 of KVAT Act to seek rectification.