Karnataka High Court
Karnataka High Court Quashes GST Recovery Against Company For Deceased Proprietor's Business' Dues
The Karnataka High Court has quashed GST recovery notices issued against a private limited company for dues of a proprietary concern run by a deceased proprietor. It observed that the company was a distinct and separate entity from the proprietary concern and could not be proceeded against for its GST dues. Justice B. M. Shyam Prasad was hearing a writ petition filed by BKR Services Private Limited along with the son and wife of late Rudraswamy B K, who died on May 25, 2023. The dispute arose...
Bank Cannot Mark Lien On Cooperative Society Account For TDS On Cash Withdrawals: Karnataka High Court
The Karnataka High Court has recently held that Bank of Baroda had no statutory authority to create a lien over a cooperative society's current account for collection of TDS on cash withdrawals. It held that the responsibility to deduct the tax under Section 194N of the Income Tax Act rested on the bank.Justice M.G.S. Kamal observed that Section 194N placed the responsibility for deducting the prescribed tax on the banking company making the payment. “Perusal of the aforesaid provision indicate...
2010 IT Act Amendment Bringing Overseas Technical Services Into Tax Net Cannot Apply Retrospectively: Karnataka HC
The Karnataka High Court has recently held that a 2010 amendment to the Income Tax Act, which widened the scope of taxation of fees for technical services paid to non-residents, cannot be applied retrospectively to create a tax liability on past transactions. The court found that the amendment did more than clarify the existing law, as it widened the charging provision by removing the requirement that the technical services must have been rendered in India.“The impugned Amendment Act—Finance Act...
Karnataka High Court Dismisses Income Tax Appeals, As Additions Were Based On Uncorroborated Search Material
The Karnataka High Court has dismissed two Income Tax Department appeals concerning alleged unaccounted fees at an educational trust. It ruled that alleged unaccounted fee additions could not be sustained merely on the basis of loose sheets and similar seized documents in the absence of corroborative material.“Thus, the Revenue has not been able to corroborate the loose sheets and other seized materials on the basis of which the additions have been made. In the absence of any corroborative...
Karnataka High Court Upholds VAT On Swiping Machine Rentals By Axis Bank To Merchants
The Karnataka High Court has recently upheld the levy of VAT on rental charges collected by Axis Bank for card-swiping machines installed at merchant establishments.A Division Bench comprising Justice S.G. Pandit and Justice K. Manmadha Rao dismissed a Sales Tax Revision Petition filed by Axis Bank. “the rental charges collected by the petitioner in respect of EDCT machines constitute consideration for transfer of the right to use goods and are liable to tax under the KVAT Act.”, the court...
Qatar Holding Moves Karnataka High Court To Enforce SGD 7.2 Million SIAC Award Against Byju Raveendran
Qatar Holding LLC has moved the Karnataka High Court seeking enforcement of a SGD 7.2 million (₹53.2 Crore) arbitral award passed under the Singapore International Arbitration Centre (SIAC) Rules against Byju Raveendran and Byju's Investments Pte. Ltd. (BIPL).The present proceedings are Qatar Holding's second plea before the Karnataka High Court arising from the arbitration. The earlier plea concerned the Partial Final Award dated July 14, 2025, while the present petition seeks enforcement of...
Company's Name Change Cannot Defeat Execution Of Decree Against It: Karnataka High Court
The Karnataka High Court has recently held that a change in a company's name does not affect the enforceability of a decree, holding that procedural law cannot be used to defeat substantial rights.Justice Lalitha Kanneganti made the observation while dismissing a writ petition filed by Lilly Labels challenging execution proceedings in a money recovery case brought by Sajawat Industries Ltd.“A change in the name of a company does not result in the creation of a new Juristic entity. The legal...
No Supply Of Service In Building Plan Sanction Process, GST Cannot Be Levied: Karnataka High Court
The Karnataka High Court has held that Goods and Services Tax (GST) cannot be levied on charges collected for sanctioning a building plan, as the process does not involve any supply of goods or provision of services. Justice R. Nataraj on 21 July, partly allowed a petition filed by Sai Sravanthi Infra Projects Pvt. Ltd. and others against the Bangalore Development Authority (BDA) and other authorities, holding that the authorities lacked statutory authority to impose several charges while...
Describing ECIR An Administrative Document Cannot Shield It From Judicial Review: Karnataka High Court
The Karnataka High Court on Wednesday ruled that merely describing an Enforcement Case Information Report (ECIR) as an internal or administrative document does not place it beyond judicial scrutiny. It held that an administrative label cannot shield it from review where its continuance causes injustice or frustrates the efficacy of an order passed under the Code of Criminal Procedure."Therefore, the description of an ECIR as an internal or administrative document does not, by itself, erect an...
Gameskraft Case | Search And Seizure Under PMLA Is Not An Independent Civil Exercise, Consequence Of ECIR: Karnataka High Court
Observing this, the court rejected the Enforcement Directorate's preliminary objection and held that Gameskraft's writ petition challenging the ECIR and consequential freezing orders is maintainable.
Flat Owners Can't Restrict Common Facility Access When Sale Deed Allows Sharing: Karnataka High Court
The Karnataka High Court on 9 July held that flat owners cannot claim exclusive rights over common amenities where the registered sale deed permits residents of different phases of a housing project to share such facilities. A Division Bench of Justices Jayant Banerji and Tara Vitasta Ganju dismissed the appeal filed by the owners of a flat in the “Arya Hamsa” project and upheld the Karnataka Real Estate Regulatory Authority and Appellate Tribunal orders allowing residents of the neighbouring...
Karnataka High Court Sets Aside Order In Commercial Disparagement Suit, Says It Was 'Bereft Of Reasons'
The Karnataka High Court has set aside a commercial court's order refusing to reject a plaint in a commercial disparagement suit, observing that the order was "bereft of reasons."Justice Lalitha Kanneganti was hearing a writ petition filed by PARE Innovations Private Limited challenging an order of the Bengaluru Commercial Court dated April 15, 2026.Vox Building Products Private Limited and Vox Interior and Exterior Solutions Private Limited had filed the underlying suit seeking a permanent...