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:
The Hon’ble Karnataka High Court in the case of M/s. Iprocess Clinical Marketing Pvt. Ltd. held that clinical-trial / clinical observation study services rendered to foreign recipients qualify as “export of services” and that Notification No. 04/2019–Integrated Tax dated September 30, 2019, issued under Section 13(13) of the IGST Act..
The Karnataka High Court has provided clear guidance in IProcess Clinical Marketing Pvt. Ltd. (Judgment dated 8th December 2025).
The Hon’ble Karnataka High Court in the case of S. A. Enterprises held that blocking the Electronic Credit Ledger (“ECrL”) by a mere text message without providing the Petitioner a pre-decisional hearing, and without independent cogent reasons based on “reasons to believe,” is illegal and liable to be quashed.
The Hon’ble Karnataka High Court in Bengaluru North University & others held that fee collections by universities like affiliation fees, registration fees, and convocation fees do not amount to a “supply” or “business” under GST law, thus are not taxable.
The Hon’ble Karnataka High Court in the case of M/s. NCS Pearson Inc. held that the show cause notice issued under Section 74 of the CGST Act, 2017, alleging willful suppression to invoke an extended limitation period, was illegal and without jurisdiction as the Revenue had full knowledge of all facts from the AAR and AAAR proceedings, and the key jurisdictional fact of willful suppression was not satisfied.
