Karnataka High Court upholds quashing of reassessment order against Hewlett Packard Financial Services, citing non-disposal of assessee’s objections as a mandatory procedural breach.
Karnataka High Court held that service of software development to overseas service recipients are that of an independent service provider which qualify as export of services under the service tax provisions and 2(6) of the IGST Act. Accordingly, refund granted and petition allowed.
Karnataka High Court held that co-operative society registered under Karnataka Souharda Sahakari Act, 1997 is not required to deduct TDS on interest payments made to its members as per provisions of section 194A(3)(v) of the Income Tax Act.
The issue involved in the present petition is that the Electronic credit ledger of the petitioner was blocked by the impugned order dated 26.03.2025, by invoking Rule 86A of the Central Goods and Services Tax Rules, 2017.
Karnataka High Court held that recovering amount in excess of 20% of total demand during pendency of appellate proceeding is impermissible in law. Accordingly, department directed to refund entire amount in excess of 20% with interest.
Karnataka High Court allows appeal for Premalatha Pagaria, condoning 350-day delay, citing ‘sufficient cause’ and auditor’s oversight.
Subsequently, the petitioner submitted a representation/application dated 05.09.2024 and 24.10.2024 seeking the respondents for the refund of the adjust amount along with interest for which the petitioner neither received a reply nor the refund.
Karnataka High Court remits tax order against Sait Nagjee Purushotham for reconsideration, citing Commercial Tax Officer’s failure to consider petitioner’s detailed reply and credit notes.
Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the CGST Rules, 2017 without granting pre-decisional hearing and without providing independent or cogent reason in the order is not justifiable.
The petitioner had entered into an agreement for civil works to be undertaken for the project with a company known as Al Fara’a Infra Projects Private Limited vide an agreement dated 27.4.2016.
