State of Karnataka Vs Hemanth Motors (Karnataka High Court) Learned AGA appearing for the appellant has vehemently argued and contended that unloading was not done until 5.00 p.m. on the next day and therefore, the goods cannot be transported without seeking extension of validity period of E-way bill. The learned AGA would further contend that […]
Karnataka High Court held that in absence of any willful default on the part of the company, authorized signatory (vice-president) cannot be hauled into the web of crime for an offence under section 409 of the IPC.
Karnataka High Court held that cancellation of contract by State just before delivery of final product is violation of contract and accordingly writ petition under Article 226 of the Constitution of India against a State or its instrumentality for the same is maintainable.
PCIT Vs Sriram Chita Pvt Ltd (Karnataka High Court) Karnataka High Court held that bid loss claimed by the assessee cannot be disallowed merely because a different treatment was given in the books of accounts. Entries in the books of accounts are not determinative or conclusive and the matter is to be examined on the […]
The material on record discloses that undisputedly, the respondents encashed the bank guarantees of the petitioner on 23.09.2019 and the same was retained and was lying with them from that date onwards up to 05.01.2022 when the said sum of Rs.4,73,26,512/- was refunded back to the petitioner.
HC permitted assessee to make necessary changes to its Form GSTR 3B returns for July, 2017 and March, 2018 and held that, allowing the assessee to make such changes, would not cause any prejudice to Revenue Department nor would it upset the chain of credit under GST
Respondent, by way of rebuttal evidence has failed to probablize its defence to disprove statutory presumption available in favour of Appellant. Such failure has proved charge leveled against Respondent for offence under Section 138 of NI Act.
Bill of Lading is only one of the ways to transfer the title and not the only way. It can be done either by handing over the Bill of Lading itself to the customers before the goods pass the customs barrier of India.
Provident Housing Limited Vs Karnataka Real Estate Regulatory Authority (Karnataka High Court) Brief Facts of the Case: The petitioner is engaged in the business of real estate development. On receiving respondent’s request to allot an apartment in the project, the petitioner entered into an agreement for sale and Construction with Respondent on 10/09/14. The proposed […]
HC allows Rectification of GSTR-1 Returns for Bonafide mistakes in furnishing of correct details of outward supplies for the assessment years 2017-18, 2018-19 and 2019-20 in terms of Recent Circular No. 183/15/2022-GST
