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Karnataka High Court

Direction to State & Govt Agencies given to calculate tax difference in works contract post-GST

June 30, 2023 1137 Views 0 comment Print

Karnataka High Court directed the State and Government Agencies to calculate ‘tax difference’ on balance works executed or to be executed after 01.07.2017. In nut-shell, court directed to determine the pre-GST and post-GST tax difference in case of works contract.

Absolute exemption u/s 94(1-A)(i) is available to education institution towards property tax

June 30, 2023 4623 Views 0 comment Print

Karnataka High Court held that exemption to an education institution with regard to payment of property tax is provided under section 94(1-A)(i) of the Karnataka Municipalities Act, 1964 and the said exemption is absolute.

Karnataka HC dismisses Petition to declare Section 16(4) of CGST/SGST Act as Unconstitutional

June 27, 2023 1851 Views 0 comment Print

The Karnataka High Court has dismissed the writ petition seeking a declaration that Section 16(4) of the CGST/SGST Act 2017 is unconstitutional. Petitioner granted liberty to challenge the respondent’s order in separate proceedings.

Section 234E late fees not payable for any period prior to 01-06-2015

June 25, 2023 882 Views 0 comment Print

Karnataka High Court rules Section 234E demands for late TDS returns prior to 01-06-2015 as invalid, impacting implications for income tax proceedings under IBC. The question of constitutional validity of Section 234E remains open for future consideration.

Notice issued in the name of non-existing entity is liable to be set aside

June 25, 2023 333 Views 0 comment Print

Karnataka High Court held that notice issued in the name of non-existing entity as on the date of issuance of notice is liable to be set aside

HC directs dept to reconsider application under Karasamadhana Scheme

June 17, 2023 717 Views 0 comment Print

Karnataka High Court set aside the endorsement and directed the authority to reconsider the application under Karasamadhana Scheme

HC provides Guidelines for calculation of tax difference in works contract executed prior to introduction of GST

June 14, 2023 5007 Views 1 comment Print

Karnataka High Court provided directions/ guidelines for calculation of tax difference on contract value in respect of works contracts executed prior to 01.07.2017 under Karnataka Value Added Tax Act, 2003 and completed after introduction of GST i.e. after 01.07.2017

Karnataka HC Suspends Recovery Due to Cryptic Stay Order

June 7, 2023 231 Views 0 comment Print

Karnataka HC Suspends Recovery in Rajya Vokkaligara Sangha Vs CIT (Exemptions) Due to Cryptic Stay Order assigning absolutely no reasons

Meaning of ‘income chargeable to tax’ for time limit under 149(1)(b) for reopening

June 2, 2023 16329 Views 0 comment Print

Sanath Kumar Murali Vs ITO (Karnataka High Court) Petitioner challenged the order  u/s 148A(d)  for AY 2016-2017 & sought for quashing  148 notice before the Karnataka High Court. Notice u/s 148A(b)  was issued to the petitioner stating that information was received which suggested that income chargeable to tax for the AY has escaped assessment within […]

File GST Registration Revocation Application as per CBIC Notification: HC

May 31, 2023 1185 Views 0 comment Print

HC direct appellant to file application for revocation of cancellation of GST registration within the specified time under Section 30 of the CGST Act in terms of specific procedure notified vide Notification dated 31.03.2023

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