The Karnataka High Court held that retrospective insertion of Section 16(5) of the CGST Act extended the time limit for availing ITC where returns were filed before 30 November 2021.
The Court ruled that claimants could initiate execution proceedings and continue receiving interest if the agreed compensation was not disbursed within the stipulated period under the mediation agreement.
Karnataka High Court directed that compensation paid under a mediated land acquisition settlement must be released without deduction of TDS. The ruling relied on an earlier High Court decision concerning compulsory acquisition compensation.
High Court reiterated that compensation awarded for compulsory land acquisition is not liable to deduction of tax at source under Income Tax Act. Payments under mediation settlement were directed to be released without TDS deduction.
The Karnataka High Court held that blocking of Electronic Credit Ledger under Rule 86A without granting a prior hearing violated principles of natural justice and caused serious civil consequences.
The Karnataka High Court held that blocking an electronic credit ledger under Rule 86A without a pre-decisional hearing was unsustainable and directed immediate unblocking.
The Karnataka High Court held that Section 83 of the CGST Act does not mandate a pre-decisional hearing before provisional attachment of bank accounts. The Court ruled that statutory safeguards are available through post-decisional remedies under Rule 159(5).
The Karnataka High Court held that a complainant under Section 138 of the Negotiable Instruments Act can pursue an appeal as a victim before the Sessions Court. The matter was transferred in light of the Supreme Courts ruling in Celestium Financial.
Court ruled that differing interpretations on classification of services as OIDAR cannot automatically justify invocation of Section 74 unless deliberate concealment or suppression is established by the Department.
The Karnataka High Court held that objections relating to an officer performing dual roles in audit and adjudication must be examined before merits are considered. The matter was remitted for fresh adjudication after jurisdictional findings.
