Karnataka High Court sets aside GST demand on Aavanti Solar, remitting case for reconsideration due to non-consideration of key circular on liquidated damages.
Karnataka High Court rules clerical errors in tax invoices, without intent to evade tax, do not justify confiscation of goods under Section 130 of the CGST Act.
Appellate Authority held assessee’s investment in construction subsequent to the date of sale and investment in the eligible project even after the project of the house was started beyond one year will be eligible for exemption under Section 54F.
Karnataka High Court held that levy of tax on electricity charges which includes the ‘minimum tariff’ are unconstitutional as the State has no legislative competence to levy tax on ‘minimum tariff’ for the electricity which is not consumed.
Karnataka High Court held that absence of three persons straightaway rule out the agreement from the scope of intermediary services. Thus, refund granted as independent services provided qualifies as export of services u/s. 2(6) of IGST Act.
Karnataka High Court allows CGI Information Systems to claim Section 10A deduction, deduct software fees, and claim foreign tax credit, reversing ITAT rulings.
Karnataka High Court quashes order rejecting Manjeet Singh Chawla’s ‘Nil Tax Deduction Certificate’ request for Flipkart stock option compensation.
Karnataka High Court rejects R.S. Enterprises’ challenge to GST Section 16(2) and directs them to statutory appeal against demand order.
Karnataka High Court set aside proceedings in a PDS rice seizure case, ruling police lacked jurisdiction for search and seizure under Essential Commodities Act.
The Karnataka High Court upheld revision proceedings in the PCIT v. TE Connectivity India Pvt. Ltd. case, ruling that the absence of a detailed order on commission payments/discounts in the original assessment rendered it erroneous and prejudicial to revenue. The court emphasized the need for explicit findings.
