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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
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
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..
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
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
The Hon’ble Karnataka High Court in M/s. Sumukha Ventures v. Joint Commissioner of Commercial Taxes (Admn.) [W.P. No. 7772 of 2026 dated April 24, 2026] set aside the Order-in-Original passed by the Deputy Commissioner of Commercial Taxes (Audit) and remanded the matter back, holding that the issue ..
The Hon’ble Karnataka High Court in the case of Hiveloop Technology Private Limited held that an e-commerce operator who does not collect consideration for supplies made through its platform is not liable to collect TCS under Section 52, and consequently, invocation of Section 74 against such operator is without jurisdiction.
The Hon’ble Karnataka High Court (Division Bench) in The Commissioner of Central Tax allowed the intra-court appeals filed by the Revenue, setting aside the orders of the learned Single Judge ..
The Hon’ble Karnataka High Court in the case of M/s. Micro Labs Limited held that distribution of common ITC through cross-charge mechanism by raising invoices under Section 31 of the CGST Act is permissible, and any order passed in disregard of the CBIC’s Circular No. 199/11/2023-GST dated July 17, 2023 is illegal, arbitrary, and without jurisdiction.
In a significant relief to multinational companies operating in India, the Karnataka High Court has quashed the GST demand on salaries paid to expatriate employees, holding that: