In a significant ruling for GST administration and taxpayers, the Karnataka High Court has set aside a GST revision order passed by the Commercial Tax Department, holding that revisional powers cannot be exercised without first completing the mandatory assessment proceedings prescribed under the GST law. The court emphasized that once an audit is concluded, the … Read more
In a significant relief for taxpayers, the Karnataka High Court has held that cancellation of GST registration without clearly mentioning the date and time of personal hearing in the show cause notice (SCN) is illegal and contrary to the provisions of the Karnataka Goods and Services Tax Act, 2017. The court emphasized that such an … Read more
The Karnataka High Court has delivered a strong message to GST authorities by ordering the refund of ₹10 crore collected from a Bengaluru-based businessman during a GST investigation, holding that the payment could not be treated as voluntary. The court clearly observed that tax payments extracted under pressure during raids or investigations, without following due … Read more