Fermented Grape Beverage Not Fruit-Juice Drink • Registration Cannot Be Cancelled to Recover ITC • Cancelled Registration Restored Despite Expiry of 270-Day Revocation Window • Appellate Authorities Must Consider Delay Pleas Before Rejecting GST Appeals • Circular 183 Applies to 2017-18 ITC Mismatch Appeals Pending Before Tribunal • Cess Demand Based on GSTR‑1 Typing Error Quashed Without Evidence of Short Payment • VAT Credit on Truck Put to Use After GST Rollout Allowed via TRAN‑1 • Proceedings Void Where Department Took No Section 93 Steps After Proprietor’s Death
#Karnataka
19 articles
Adjudication order quashed where reply explaining clerical error in GSTR-9 was already on record but not considered
The Court held that where a substantive reply was available on record, it should have been considered before affirming the proposition in the show cause notice.…
"Communication" in Section 107(2) means date of issuance of the order, not date of receipt by the Commissioner's office
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…
Division Bench Sets Aside Blanket Directions for Differential GST Reimbursement to Works Contractors
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…
Where State Tax Authority Has Initiated Prior Proceedings, Central Authority Cannot Proceed on Same Subject Matter Under Section 6(2)(b)
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…
Purchaser Who Paid Invoice Value and GST Through Banking Channels Cannot Be Arrested Merely Because Suppliers Turned Out to Be Fictitious
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…
State Government Liable to Reimburse Differential GST Amount to Contractors for Pre-GST Contracts
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…
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