Bonafide clerical errors in GSTR-1 cannot be the sole basis for issuance of SCN when its correction causes no revenue loss
The Hon’ble Karnataka High Court in the case of Hindustan Construction Company Ltd. v. Union of India [W.P. No. 22377 […]
Karnataka HC
Non-furnishing of LUT/Bond prior to export is a curable procedural lapse
The Hon’ble Karnataka High Court in the case of Prime Perfumery Works vs Assistant Commissioner of Central Tax [Writ Petition
Refund under Inverted Duty Structure can’t Be Denied Merely Because Input and Output Supplies taxed at same rate
The Hon’ble Karnataka High Court in the case of South Indian Oil Corporation v. Assistant Commissioner of Central Tax &
Karnataka High Court lays down procedure to access spouse’s income-tax returns in matrimonial disputes
The Karnataka High Court has issued comprehensive guidelines for spouses to obtain income tax returns and financial records of their
Clinical-trial services overseas treated as exports
The Hon’ble Karnataka High Court in the case of M/s. Iprocess Clinical Marketing Pvt. Ltd. v. Asst. Commissioner of Commercial
GST authorities mandatorily follow Circular No. 183, procedure for mismatch of ITC in GSTR-3B vs 2A
The Hon’ble Karnataka High Court in the case of M/s. Abhimaani Structures and Engineering Private Limited v. The Superintendent of
Karnataka High Court Quashes Blocking of Electronic Credit Ledger without Pre-Decisional Hearing and Independent Reasons under Rule 86A of the CGST Rules
The Hon’ble Karnataka High Court in the case of S. A. Enterprises v. The Assistant Commissioner of Central Tax [W.P.
No GST on Affiliation and Related Fees charged by University
The Hon’ble Karnataka High Court in Bengaluru North University & others v. Joint Commissioner of Commercial Taxes & others [WP
Extended Limitation Period Under Section 74 of the CGST Act Cannot Be Invoked Without Wilful Suppression
The Hon’ble Karnataka High Court in the case of M/s. NCS Pearson Inc. v. Union of India & Ors. [Writ
A single SCN consolidating multiple financial years is impermissible
The Hon’ble Karnataka High Court in Emmanuel Constructions (P.) Ltd. vs. Principal Secretary to the Govt. Finance Department, [W.P. 5827