Waters India Pvt. Ltd., based in Bengaluru, had entered into technical and marketing support agreements with its Austrian counterpart, under which it carried out product promotion, market surveys, and technical support in India.
Karnataka High Court held that rectification of Form GSTR-1 for rectifying mismatch/ discrepancy for Assessment Year 2020-21 to be allowed in terms of Circular No. 183/15/2022-GST dated 27.12.2022. GST Department directed accordingly.
Karnataka High Court halts GST proceedings against ITC Ltd., staying a show cause notice and a circular on snack classification, citing jurisdictional concerns and prior judgments.
The Karnataka High Court has overturned an Income Tax Department order, allowing a trust to condone a 151-day delay in filing IT returns and Form 10 due to a tax consultant’s oversight, citing a “justice-oriented approach.”
Karnataka High Court emphasizes natural justice, requiring pre-decisional hearing before blocking Electronic Credit Ledger (ECL) under Rule 86A of CGST Rules, citing numerous precedents.
Karnataka High Court ruled that blocking an Electronic Credit Ledger (ECrL) requires a pre-decisional hearing, emphasizing natural justice principles and objective reasons.
Karnataka High Court held that assumption of jurisdiction under section 147 of the Income Tax Act untenable since mandatory requirement of section 149(1)(b) of the Income Tax Act not complied. Accordingly, writ petition allowed and notice u/s. 148 quashed.
Karnataka High Court held that reassessment order under section 148 of the Income Tax Act is bad-in-law since passed without following mandatory procedure of disposal of objections. Accordingly, order of reassessment set aside.
High Court quashes GST ITC blocking and bank account attachment, citing lack of pre-decisional hearing, insufficient reasons, and non-compliance with Section 83 and Rule 86A.
Karnataka High Court stops ₹9.5 Cr GST recovery from Nexus Shantiniketan Retail, allowing appeal period and extending interim protection for the firm.
