Tag Archives: HIGH COURT OF KARNATAKA

Works Contractor Entitled To Tax Reimbursement For Work Executed Pre-GST But Billed Under GST Regime

By | August 20, 2026
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Works Contractor Entitled To Tax Reimbursement For Work Executed Pre-GST But Billed Under GST Regime Issue Whether a works contractor is entitled to tax reimbursement or adjustment for pre-GST executed work billed under the GST regime in accordance with transitional guidelines. Facts Assessment Period: The dispute pertains to Financial Year 2017–18 involving transitional works contracts.… Read More »

High Court Condones 163-Day Delay In Filing GST Appeal To Permit Substantive Adjudication On Merits

By | August 20, 2026
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High Court Condones 163-Day Delay In Filing GST Appeal To Permit Substantive Adjudication On Merits Issue Whether an inordinate delay of 163 days in filing a statutory GST appeal under Section 107—which exceeds the one-month condonable window—can be condoned in exercise of writ jurisdiction to allow deciding the substantive challenge on merits. Facts Order-in-Original: An… Read More »

Section 271DA Penalty Initiates On Joint Commissioner Notice and Must Begin Within Six Months

By | August 20, 2026
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Section 271DA Penalty Initiates On Joint Commissioner Notice and Must Begin Within Six Months Issue Whether penalty proceedings under Section 271DA are initiated upon the Assessing Officer’s proposal or upon the Joint Commissioner issuing a notice under Section 274. Whether there is a time limit for the Joint Commissioner to initiate Section 271DA penalty proceedings… Read More »

Pre-deposit for filing GST appeal can be validly discharged using transitioned Electronic Credit Ledger balance.

By | August 18, 2026
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Pre-deposit for filing GST appeal can be validly discharged using transitioned Electronic Credit Ledger balance. Issue Whether a mandatory pre-deposit for filing a GST appeal under Section 107/112 can be validly discharged by debiting the Electronic Credit Ledger containing transitioned CENVAT credit, despite CBIC instructions prescribing cash payment. Facts Assessee Business: The petitioner, a proprietorship… Read More »

Reassessment Notices Issued Solely on M.B. Shah Commission Report Quashed Following High Court Precedent

By | August 18, 2026
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Reassessment Notices Issued Solely on M.B. Shah Commission Report Quashed Following High Court Precedent Reassessment Notices Issued Solely on M.B. Shah Commission Report Quashed Following High Court Precedent Issue Whether reassessment notices issued under Section 148 based solely on the recommendations and findings of the Justice M.B. Shah Enquiry Commission Report on illegal mining are… Read More »

Government Contractors Are Entitled to Reimbursement of Additional Differential GST Arising From Tax Regime Change

By | August 15, 2026
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Government Contractors Are Entitled to Reimbursement of Additional Differential GST Arising From Tax Regime Change Government Contractors Are Entitled to Reimbursement of Additional Differential GST Arising From Tax Regime Change Issue Whether a government civil contractor who paid additional differential GST arising from the transition from VAT to GST on an ongoing works contract is… Read More »

Contractual Dispute Over Differential GST Tax Deduction Must Be Resolved via Invoked Arbitration, Not Writ Jurisdiction

By | August 13, 2026
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Contractual Dispute Over Differential GST Tax Deduction Must Be Resolved via Invoked Arbitration, Not Writ Jurisdiction Issue Whether a writ petition under Article 226 of the Constitution is maintainable to challenge a municipal authority’s withholding of differential tax following the transition to the GST regime when the underlying contract contains an arbitration clause that the… Read More »

Bank Attachment Issued Without Prior Hearing Held Prima Facie Unsustainable and Kept in Abeyance

By | August 13, 2026
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Bank Attachment Issued Without Prior Hearing Held Prima Facie Unsustainable and Kept in Abeyance Issue Whether a bank attachment notice issued under Section 79 to recover tax demands without providing a prior opportunity of hearing to the assessee is legally sustainable. Facts The bank account of the assessee was attached by the tax authority through… Read More »

State Is Duty-Bound to Reimburse Differential GST Paid by Works Contractor Following Tax Transition

By | August 12, 2026
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State Is Duty-Bound to Reimburse Differential GST Paid by Works Contractor Following Tax Transition State Is Duty-Bound to Reimburse Differential GST Paid by Works Contractor Following Tax Transition Issue Whether a works contractor who executed a government contract during the transition from the VAT regime to the GST regime and paid the differential GST is… Read More »

Government Is Bound to Reimburse Contractors for Differential GST Burden on Pre-GST Works Contracts

By | August 11, 2026
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Government Is Bound to Reimburse Contractors for Differential GST Burden on Pre-GST Works Contracts Issue Whether a government contractor executing a pre-GST works contract is entitled to reimbursement from the State for the additional tax burden arising from the transition from VAT to GST after July 1, 2017. Facts Pre-GST Contract Execution: The petitioner, a… Read More »