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Karnataka High Court

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

January 24, 2025 825 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 366 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 1224 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 1077 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 801 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 930 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 1020 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 1830 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.

Individual Workmen Cannot Seek Regularization Without Union Support

January 6, 2025 1269 Views 0 comment Print

Karnataka HC rules on individual workman’s dispute for regularization under Industrial Disputes Act. Tata Advanced System Ltd. challenges order of reference.

IPC Provisions Apply if Provident Fund Deductions Aren’t Deposited: Karnataka HC

January 3, 2025 1197 Views 0 comment Print

Karnataka High Court quashes criminal proceedings against trustees for alleged provident fund violations, clarifying IPC provisions on employer liabilities.

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