Karnataka High Court ruled a closed company can claim CENVAT credit refund, stating Rule 5 of CENVAT Credit Rules 2002 does not prohibit it for ceased manufacturers.
Karnataka High Court upholds Section 263 revision for erroneous 100% depreciation allowance on leasehold improvements, citing AO’s lack of inquiry and application of mind.
Karnataka High Court bars double GST action, quashing state notice to Toyota Kirloskar due to ongoing central proceedings on the same tax issue.
Karnataka High Court held that Gram Panchayat has no jurisdiction to impose property tax on properties situated within a notified industrial area governed by the Karnataka Industrial Areas Development Act, 1966 [KIAD Act]. Accordingly, writ petition is allowed.
Karnataka High Court quashes show cause notice and complaint against Greenpeace Environment Trust, citing precedent on FEMA Section 6(3)(b) omission.
Karnataka High Court directs disposal of appeal without insisting on payment of 20% as pre-deposit since the same were high-pitched demands. Accordingly, unconditional stay granted and directions for disposal of appeal given.
Karnataka High Court quashes reassessment notice for AY 2015-16, citing Supreme Court precedents on expired limitation periods for tax proceedings.
Karnataka High Court held that non-commercial educational signage is not covered within the Karnataka Municipal Corporation Act, 1976 and hence advertisement tax u/s. 134 not leviable on the same.
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.
