Time-limit for filing waiver application of interest and penalty under Section 128A is directory, not mandatory
The Hon’ble Karnataka High Court in the case of Sri Laxmi Borewell Agencies v. Assistant Commissioner of Central Tax & […]
Karnataka HC
ITC on import of goods and SEZ procurements cannot be denied for FY 2018-19 as GSTR 2A did not capture Import data during impugned period
The Hon’ble Karnataka High Court in Biocon Limited v. State of Karnataka [Writ Petition No. 11918 of 2024 dated April
Ex-parte assessment order passed without granting sufficient time to reply to SCN is liable to be quashed
The Hon’ble Karnataka High Court in M/s Leadingly Trading LLP v. Deputy Commissioner of Commercial Taxes [Writ Petition No. 14238
GST Exemption on Healthcare Services Available Even When Rendered Through Another Hospital Under Revenue-Sharing Arrangement
The Hon’ble Karnataka High Court in Healthcare Global Enterprises Ltd. v. Assistant Commissioner of Commercial Taxes [Writ Petition No. 22236
Two-Year Limitation for filing refund application in GST is Mandatory; Delay Condonable Only via Article 226 Subject to Statutory Safeguards
The Hon’ble Karnataka High Court in the case of Assistant Commissioner of Central Taxes & Ors. v. Merck Life Science
Audit Officer Cannot pass Assessment Order
The Hon’ble Karnataka High Court in M/s. Sumukha Ventures v. Joint Commissioner of Commercial Taxes (Admn.) [W.P. No. 7772 of
No liability of TCS in GST on e-commerce operator not collecting consideration
The Hon’ble Karnataka High Court in the case of Hiveloop Technology Private Limited vs Additional Director, Directorate General of GST
GST Show Cause Notices Can Cover Multiple Financial Years — No Statutory Bar Under Sections 73/ 74 of the GST Act: Karnataka HC
The Hon’ble Karnataka High Court (Division Bench) in The Commissioner of Central Tax v. Chimney Hills Education Society [Writ Appeal
‘Pigmy agents are employees of banks; no GST can be levied on commission paid to them’: Karnataka HC
The Karnataka High Court has held that ‘pigmy agents’ (deposit collectors) are employees of banks and no GST can be
Cross-Charge Mechanism Valid for Distribution of Common ITC Prior to April 01, 2025
The Hon’ble Karnataka High Court in the case of M/s. Micro Labs Limited v. Joint Commissioner of Central GST &
