Whether Refund of service tax can be denied where assessee has also paid GST later after the incorporation of GST Act and such GST was not payable?
Case Title TPI Advisory Services India Private Limited vs Commissioner of Central Tax Bengaluru Court Karnataka High Court Honorable Judges Justices P.S Dinesh Kumar and Anant Ramanath Hegde Citation 2022 (6) GSTPanacea 254 HCKarnataka C.E.A No.2 OF 2021 Judgement Date 01-June-2022 Council for Petitioner Mr. K.S Ravi Shankar and N Anand Council for Respondent Mr. […]
Can vehicle & goods be detained when route are diverted?
Case Title M/s Transways India Transport vs Joint Commissioner. Court Karnataka High Court Honorable Judges Justice M.I.Arun Citation 2022 (6) GSTPanacea 237 HC Karnataka W.P.No. 7226 /2022 Judgement Date 23-June-2022 Council for Petitioner Aravind Kamath Council for Respondent K.Hemakumar Section Rule 138A & Section 129 CGST 2017 In Favour of Favour of Assessee The Karnataka […]
Can genuine error while claiming Credits #ITC be allowed to be rectified in July’2017 and March’2018 return today, particularly after Supreme Court rejected amendment in Bharti Airtel Ltd case?
Supreme Court rejected amendment Title Orient Traders Vs The Deputy Commissioner Of Commercial Taxes(AUDIT)-3, 4 DGSTO-3, Bengaluru Court Karnataka High Court Citation 2022 (12) GSTPanacea 225 HC Karnataka WRIT PETITION No. 2911 OF 2022 (T-RES) Honourable judges Justice S.R.Krishna Kumar Date 16-Dec-2022 Petitioner inadvertently considered import IGST pertaining to July 2017 and March’2018 as local […]
Can transitional credit through TRAN-1 and TRAN-2 be claim after expiry of due date i.e. 27.12.2017?
Transitional credit through TRAN-1 Case Title Ashoka Buildcon Limited vs Union of India & Others . Court Karnataka High Court Honorable Judges Justice M.I.Arun Citation 2022 (7) GSTPanacea 172 HC Karnataka W.P.No 105963 /2019 Judgement Date 29-July-2022 Council for Petitioner R.Dakshina Murthy K.S.Naveen Kumar Shashank S Hegde Council for Respondent Shivaprabhu Hiremath Jeevan J. Neeralgi […]
The short point for determination was about the validity of Section 121 of The CGST with respect to the orders which are appealable?
Case Title Mahila Griha Udyog Lijjat Papad vs Commercial Tax Officers Court Karnataka High Court Honorable Judges JUSTICE S.R.KRISHNA KUMAR Citation 2022 (8) GSTPanacea 149 HC karnataka W.P. No.15547 OF 2022 (T-RES) Judgement Date 12-August-2022 Council for Petitioner Ms. VEENA J. KAMATH and Mr. KAMATH & KAMATH Council for Respondent Ms. HEMA KUMAR The High […]
Was the short point for determination about the extension for filing of form GST TRAN-1 for claiming CENVAT Credit?
Case Title Prajwal Motors vs Union of India and Others Court Karnataka High Court Honorable Judges Justice S.R.KRISHNA KUMAR Citation 2022 (8) GSTPanacea 143 HC Karnataka W.P No.9471 OF 2021 (T-RES) Judgement Date 18-AUGUST-2022 Council for Petitioner MR. Y.C.SHIVAKUMAR Council for Respondent MS. HEMA KUMAR AND MR. JEEVAN.J. NEERALGI The High Court of Karnataka, Bengaluru bench […]
Can detention order & simultaneously notice for confiscation be issued without providing reasonable opportunity ?
Case Title Shreelakshmi Transport vs The Joint Commissioner Davanagere,The Commercial Tax Officer Ballari . Court Karnataka High Court Honorable Judges Justice Sachin Shankar Magadum Citation 2021 (3) GSTPanacea 25 HC KarnatakaW.P.No. 100514/2021 Judgement Date 9-March-2021 Council for Petitioner Narayan G.Pasalakar Council for Respondent Dhyan Chinnappa Shivprabhu S.Hiremath The Karnataka High Court bench of Justice Sachin […]
Can Advance Ruling order to passed without providing a reasonable opportunity of being heard to the applicant?
Case Title M/s Mother Earth Environ Tech Private Limited vs Authority for Advance Ruling Bengaluru , Local Goods & Service Ramanagara . Court Karnataka High Court Honorable Judges Justice Satish Chandra Sharma & Justice S.Vishwajith Shetty Citation 2021 (4) GSTPanacea 24 HC KarnatakaW.P.No 2140/2021 Judgement Date 07-April-2021 Council for Petitioner K.J.Kamath Council for Respondent Vikram […]
Minimum amount to be maintained where assessement proceedings are in continuation
Case Title Mahesh MC Vs State of Karnataka(Finance) Commissioner of Commercial Tax, State Assistant Commissioner of Tax, State Union of India(Finance) Court Karnataka High Court Honorable Judge Justice Sunil Dutt Yadav Citation 2021 (3) GSTPanacea 22 HC KarnatakaW.P.A. 5242 of 2021 Judgement Date 26-March-2021 Council for Petitioner Harish V.S Advocate Council for UOI K. Hema […]
Power to Levy GST & Advertisement Fee-No Conflict
Petitioner Hubballi Dharwad Advertisers Association (R) Respondent State of Karnataka Decision by Karnataka High Court Date of order or Judgement 21-April-2022 Citation no. 2022 (4) GSTPanacea 47 HC Karnataka Writ Petition No. 104172 of 2021 (LB-TAX) Hon’ble Judge Justice Suraj Govindaraj Decision In Favour of Revenue Power to Levy GST & Advertisement Fee-No conflict between […]