Follow Us :

Karnataka High Court

When fresh assessment is barred no further demand for recovery is possible

September 15, 2023 669 Views 0 comment Print

Karnataka High Court held that even if the tax paid is found to be less than that payable, no further demand can be made for recovery of the balance amount when a fresh assessment is barred.

Omission of Accountant General Report in Property Tax Demand Breaches Natural Justice

August 22, 2023 708 Views 0 comment Print

Karnataka High Court held that BBMP demanded the property tax based on Accountant General report. However the same was not provided to the petitioner. Accordingly, non-provision of Accountant General report amounts to violation of principles of natural justice.

Writ petition u/s 482 of Cr. P.C. in illegal excavation/ transportation of iron ore dismissed

August 16, 2023 762 Views 0 comment Print

Karnataka High Court dismissed the writ petition in case of illegal excavation/ transportation of iron ore as discretionary jurisdiction under section 482 of Cr. P.C. cannot be exercised.

VAT not leviable on mere deployment of ATM for providing ATM management service to bank

August 8, 2023 315 Views 0 comment Print

Karnataka High Court held that deployment of ATM and other assets, without transfer of possession and effective control, for provision of ATM management service to banks is outside the purview of Value Added Tax.

TDS not deductible on payments to Non-resident Telecom Operators

July 31, 2023 1071 Views 0 comment Print

Karnataka High Court held that payments made to Non-resident Telecom Operators for provision of bandwidth and Inter-connectivity Usage Charge are not covered as Royalty/ FTS and, accordingly, TDS not deductible. Further, assessee is entitled to take benefit of DTAA between two countries.

HC deletes Assessing Officer’s Addition Based on mere Loose Papers

July 26, 2023 1911 Views 0 comment Print

Read the comprehensive analysis of the case where the Assessing Officer made additions to the assessee’s income based on loose papers, and how the Court dismissed the revenue’s appeal.

Karnataka HC directs Unfreezing of Bank Account in Service Tax Dispute on furnishing of Security

July 23, 2023 714 Views 0 comment Print

The Karnataka High Court instructs to defreeze the bank account of Guard India Secure Services Pvt Ltd after they provide security amidst a service tax dispute with the Union of India.

Karnataka HC Dismisses Manipal Finance Appeal Over Monetary Limit Constraints

July 19, 2023 570 Views 0 comment Print

The Karnataka High Court dismisses an appeal involving Manipal Finance Corporation Limited due to monetary limitations, based on Circular No.17 of 2019 by the Central Board of Direct Taxes.

Karnataka HC Explains Power of Officers to seal or break Premises under GST Section 67(4)

July 15, 2023 4176 Views 0 comment Print

Read the full text of the judgment/order of the Karnataka High Court in the case of Singhi Buildtech Pvt. Ltd. Vs Additional Commissioner Of Commercial Taxes Enforcement. The court clarifies the power of officers under Section 67(4) of the Goods and Services Tax (GST) Act regarding sealing or breaking premises. Get detailed analysis and conclusion.This article provides an overview of the judgment/order issued by the Karnataka High Court in the case of Singhi Buildtech Pvt. Ltd. versus Additional Commissioner Of Commercial Taxes Enforcement. The court clarifies the power of officers under Section 67(4) of the Goods and Services Tax (GST) Act regarding the sealing or breaking of premises. The analysis delves into the arguments presented by the petitioner and the response from the learned counsel for the Revenue. Finally, the conclusion highlights the court’s decision and subsequent actions. Analysis: The petitioner, Singhi Buildtech Pvt. Ltd., challenges the order issued by the respondent No.3 under Section 67(4) of the Karnataka Goods and Services Tax Act. The petitioner, a private limited company, claims to be a registered dealer under the provisions of the Act. The case revolves around the sealing of the petitioner’s premises by the respondent officers during a search operation. The petitioner argues that the sealing was done without legal authority. The petitioner’s counsel contends that the authorization order for the search was issued solely based on suspicion and does not grant the authority to seal the premises. Additionally, it is argued that Section 67(4) of the Act does not empower the respondent No.3 to seal the business premises since access was not denied by the petitioner. On the other hand, the Revenue’s counsel presents the original file, which contains an authorization issued by the Additional Commissioner of Commercial Taxes [Enforcement], South Zone, Bangalore. The authorization grants the officer, Sri J.J. Prakash, Assistant Commissioner of Commercial Taxes, the power to conduct inspection, search, and seizure of the premises in question. The court acknowledges the validity of this authorization, thus refuting the petitioner’s argument. The court refers to Section 67(4) of the Act, which empowers the authorized officer to seal or break open premises and receptacles suspected of containing goods, accounts, registers, or documents. The Revenue asserts that denial of access to the computer system and the disruption of the tally software and internet connection led to the invocation of Section 67(4) and subsequent sealing of the premises. However, the learned Additional Government Advocate, representing the respondent No.3, assures the court that the petitioner’s premises will be unsealed in the petitioner’s presence on a mutually convenient date, provided the petitioner cooperates with the inspection and search of the computer system and other records. Conclusion: After considering the arguments presented by both parties, the court orders the Revenue to unseal the premises in question on a revised date of 08.02.2019, at 11:00 a.m. The petitioner is expected to cooperate with the inspection and search of the premises, including the computer system. This judgment clarifies the power of officers under Section 67(4) of the GST Act and emphasizes the importance of lawful procedures in conducting searches and sealing premises.

Blocking order under Information Technology Act are unassailable on doctrine of proportionality

July 14, 2023 1719 Views 0 comment Print

Karnataka High Court held that blocking order under Section 69A of the Information Technology Act, 2000 blocking the tweets/accounts for an indefinite period are unassailable on the doctrine of proportionality.

Search Post by Date
April 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930