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Karnataka High Court

Writ Petition Against GST Notice Dismissed Due to Alternate Remedy

January 30, 2025 531 Views 0 comment Print

Karnataka HC dismisses writ petition on GST show cause notice, allowing alternative remedy through appellate authority for the financial years 2019-21.

Proceedings against deceased person cannot continue against legal representative: Karnataka HC

January 25, 2025 2130 Views 0 comment Print

Karnataka High Court held that proceedings initiated against deceased person are null and void and the same cannot be continued against his/her legal representative. Accordingly, order of Single Judge not interfered.

ITC of earlier period allowed if GST returns filed by 30th November 2021: Karnataka HC

January 24, 2025 747 Views 0 comment Print

Thereafter an order u/s. 73(9) of the KGST Act was passed vide order dated 27.03.2024 whereunder the tax demand together with interest and penalty was made against the petitioner.

Employees-unions challenging wage pay notification without making employers party in writ not tenable

January 21, 2025 315 Views 0 comment Print

Therefore, even if the Notification under Section 5(1) of the Minimum Wages Act, 1948 is perceived to be a subordinate legislative piece, there is no gainsaying that it preceded the statutory process.

Omission of Section 92BA(1) from 1/4/2017 Deems it Nonexistent from Insertion Date

January 7, 2025 1092 Views 0 comment Print

Karnataka HC decision on transfer pricing adjustments and Section 92BA amendments in the PCIT vs TT Steel Service India Pvt. Ltd. case.

Executive Secretary Not a Workman under Industrial Disputes Act, 1947: Karnataka HC

January 6, 2025 912 Views 0 comment Print

The Karnataka High Court examines whether an Executive Secretary qualifies as a workman under the Industrial Disputes Act, ruling against reinstatement and compensation.

Termination of worker for lawful order of transfer is valid: Karnataka HC

January 6, 2025 633 Views 0 comment Print

Karnataka HC set aside Labour Court order, confirming FDC Ltd.’s termination of employee for disobedience of lawful transfer.

Trade union recognition is not enforceable as a right without a statutory provision: Karnataka HC

January 6, 2025 792 Views 0 comment Print

Karnataka HC rejects petition for recognition of Bengaluru Metro Rail Employees Union, citing lack of statutory provision.

Person discharging managerial functions cannot be treated as a workman: Karnataka HC

January 6, 2025 813 Views 0 comment Print

Karnataka HC rules on employee’s status as workman under ID Act in Mphasis case, setting aside Labour Court order for reinstatement.

Non-proper Officer could not make GST Investigation, Search, Seizure and Arrest on Tax Evasion on borrowed satisfaction

January 6, 2025 1659 Views 0 comment Print

They argued that, based on this ruling, despite the investigation, search, and seizure being conducted by an improper officer, the evidence could still be used, and the show cause notice issued by a proper officer should not be set aside.

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