Powerd By SAG INFOTECH
Notifications can be turned of anytime from browser settings
The Karnataka High Court ruled that the reassessment order is void in law, as it was passed under Section 148 of the Income Tax Act without compliance with the mandatory procedure for disposing of objections. Accordingly, the reassessment order was set aside. Under section 143(2) of the Income Tax Act, 1961, the 2nd respondent had […]
The Karnataka High Court quelled the summary and ex-parte order, noting that the applicant was unable to respond to the GST show-cause notices due to his father’s prolonged illness and eventual passing on 13.02.2024. The applicant/taxpayer, Nakoda Auto Distributors, approached the court under Article 226, contesting the ex-parte order dated 31.10.2023 and the summary order issued dated […]
The Karnataka High Court, in its ruling, quashed the blocking of Input Tax Credit (ITC) under Rule 86A of the CGST/KGST Rules, stating that it was based solely on enforcement authority reports without independent and compelling justification for such measures. The case was brought by A.M. Enterprises, a Bengaluru-based taxpayer, via a writ petition contesting […]
The Karnataka High Court has directed the state tax department to refund the GST Input Tax Credit (ITC), ruling that it cannot be denied solely due to the non-issuance of a credit note by the other party to the contract. It was contended by the revenue department that the order of the Single Judge whereby […]
The Karnataka High Court rejected to quash the prosecution started via the income tax department against the taxpayer who has intently failed to file his income tax return (ITR) within the said time for the Assessment years 2012- 13 to 2015-16 and thereby committed the alleged offence. A single judge, Justice S Vishwajith Shetty dismissed […]
Karnataka High Court, proceedings initiated against an Income Tax taxpayer via issuing notice after his demise cannot be continued against his/her legal representative. A division bench of Justice Krishna S Dixit and Justice G Basavaraja stated, “Had the proceedings been initiated against the Assessee during his lifetime, they could have continued against the legal representatives […]
The Karnataka High Court in a ruling has quashed the income tax notice u/s 148 of the Income Tax Act, 1961 and granted the applicant an opportunity to provide the answers to the income tax department as the omission was due to bonafide causes. The writ petition in this matter was furnished via the applicant, […]
U/s 74 of the Goods and Services Tax (GST) the Orissa HC has stayed a notice issued which consolidated multiple assessment years following the decision of a single bench of the Karnataka High Court. On 3rd January 2024, Justice Arindam Sinha and M.S. Sahoo listed the case and stayed the impugned notice till the next […]
The Karnataka High Court in a case has ruled that electronic credit ledger(ECL) could not get restricted under Central Goods and Service Tax (CGST), 2017 without clear reasons. It was discovered that the block was on the receipt of a copy of the enforcement reports of the authority. The orders invoked by rule 86A of […]
