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
Vodafone Idea Limited vs. Union of India case: Karnataka High Court remands matter to assessing officer for considering C Forms, affected by COVID-19.
Karnataka High Court held that lessor is merely obliged to collect the service tax and remit it to the department. A lessee being the person who avails of service is liable to pay service tax to the lessor.
In Associate Décor Limited Vs Deputy Commissioner case, Karnataka HC weighs moratorium’s effect on tax proceedings under IBC, halting them pending resolution.
Karnataka HC rules no TDS on year-end provisions if payees are unidentified and amounts reversed. Provision under Section 40(a)(ia) not applicable.
Section 206AA cannot be understood to override the charging Sections 4 and 5 of the Act. It has further held that the provision in Section 206-AA has to be read down to mean that where the deductee i.e., the overseas resident business concern conduct sits operation from a territory, whose Government has entered into a DTAA with India, the rate of taxation would be as dictated by the provisions of the treaty.
Gameskraft Technologies Private Limited Vs Directorate General of Goods Services Tax Intelligence (Karnataka High Court) HC held that There is a distinct difference between games of skill and games of chance; games such as rummy, etc. as was discussed in several decisions above and particularized in the Division Bench decision of this Court in All India […]
Petitioner admittedly made an application seeking for exit from EOU/STPI scheme and it was its specific case that it had not imported any capital goods or procured any capital goods in respect of project.
Interstate purchase of capital goods by assessee shall not affect benefit under Section 15(1) of Karnataka Value Added Tax Act, 2003: HC
Explore the Karnataka High Court’s decision on Anandkumar Singh’s petition against GST registration cancellation under Section 29 of the CGST Act. Learn about the subsequent appeal and the remedy available.
