Can GST be levied on charges for sanctioning a Building Plan?
Karnataka High Court has delivered an important ruling on the legality of various charges demanded by the Bangalore Development Authority (BDA) for sanctioning a building plan.
Tag: Karnataka HC
Incremental GST burden on pre-GST works contracts is recoverable only from the contracting employer and not from the State or tax authorities
The Hon’ble Karnataka High Court in State of Karnataka & Ors. partly allowed the appeal filed by the State of Karnataka and held that reimbursement of incremental GST paid by contractors pursuant to transition from the KVAT regime to the GST regime can be claimed only against the concerned employer under the works contract and not against the State Government or the tax authorities.
Cancellation of GST registration based on defective verification reports fails the statutory test of ‘reasons to believe’
The Hon’ble Karnataka High Court in M/s. Flex Enterprises quashed the orders cancelling the GST registrations of the Petitioners along with the consequential suspension of the registrations,
Interest on Delayed Payment of GST Arises by Operation of Law and Cannot be Waived by Courts
The Hon’ble Karnataka High Court in The Commissioner of Central Tax & Ors. set aside the order passed by the Learned Single Judge to the extent it issued blanket directions to the Revenue to waive interest, penalty, and the limitation for filing returns/revised returns in respect of delayed returns and payment of tax by a sub-contractor…
Interest Liability on Delayed Payment of GST Arises by Operation of Law and Cannot be Waived or Reduced by the Court
The Hon’ble Karnataka High Court in The Commissioner of Central Tax & Ors. v. Sadguru Infratech Pvt. Ltd., set aside the Single Judge’s order to the extent it issued blanket directions to the Revenue to waive penalty, interest, or the limitation for filing returns/revised returns
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 held that the time-limit prescribed for filing an application under Section 128A of the CGST Act for waiver of interest/penalty is directory and not mandatory
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 on account of mismatch between ITC claimed in Form GSTR-3B and ITC reflected in Form GSTR-2A, holding that during
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. quashed the Show Cause Notices issued under Section 73 of the CGST Act, 2017 seeking to tax the services rendered by the Petitioner under SAC 9985 as “Support Services” at 18% GST, and held that the benefit of exemption under..
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 quashed the ex-parte assessment order passed under Section 73 of the CGST Act for the period April 2021 to March 2022, on the ground that out of three notices allegedly issued by the Revenue, the
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. held that the two-year limitation period under Section 54 of the CGST Act