Section 147A of the Income Tax Act declared unconstitutional • Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice • Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending • Show cause notice issued before audit observations are finalised is not legally sustainable • Circular restricting inverted duty refund where input and output are the same is inapplicable where ITC… • Penalty imposed on Director under Section 122(1A) in an appeal filed only by the Company • Unaccounted stock found on business premises during survey cannot attract confiscation under Section 130 • Appellate Authority cannot uphold tax demand under Section 74 while substituting penalty under Section 73
15 articles
The Division Bench, led by the Chief Justice, held that the Commissioner cannot rely on intra-departmental delays of five to six months in receiving orders pass…
The Karnataka High Court Division Bench, presided over by Chief Justice Vibhu Bakhru, has allowed a writ appeal filed by the Commercial Tax Officer and set asid…
The Karnataka High Court has quashed show cause notices and adjudication orders issued by the Central Tax authorities in two companion writ petitions, holding t…
The Karnataka High Court has granted anticipatory bail to three purchasers apprehending arrest under Section 70/132 of the CGST Act in connection with an invest…
The Karnataka High Court has issued a writ of mandamus directing the State respondents to determine and reimburse the differential GST amount payable to a civil…
The Karnataka High Court has quashed both a show cause notice and an order cancelling GST registration under Section 29(2)(e) of the CGST Act where the sole bas…
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