Judgement

The company was allowed to file its reply to the notice, and the authorities were directed to review everything before making a final decision.

Karnataka High Court Sends ITC Matter Back to GST Authorities for Reconsideration

The High Court cited previous rulings, which held that each financial year is treated as a separate tax period for the purpose of assessment and recovery.

GST: High Court Quashes SCN Issued for Multiple Years, Says Each Year Must Be Treated Separately

Court holds affiliation fees are statutory levy, not consideration for services under GST law.

University Affiliation Fees Not Taxable as Supply, High Court Rules

Court orders State to reimburse GST paid, holding denial arbitrary despite contractual tax clause.

High Court Grants Relief; GST Increase Post-Bid Payable to Contractor

Court grants pre-arrest bail citing documentary evidence, cooperation, and absence of intent in ITC dispute

Anticipatory Bail Allowed in GST Case Involving Cancelled Supplier Entity

Contract executed post-GST attracted 12% tax, not 6% VAT. However, the contractor was entitled to reimbursement under the agreement, and the Court ordered refund of Rs 2.21 crore with 12% interest

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Karnataka High Court Sends ITC Matter Back to GST Authorities for Reconsideration

GST: High Court Quashes SCN Issued for Multiple Years, Says Each Year Must Be Treated Separately

University Affiliation Fees Not Taxable as Supply, High Court Rules

High Court Grants Relief; GST Increase Post-Bid Payable to Contractor

Anticipatory Bail Allowed in GST Case Involving Cancelled Supplier Entity

Contractor Entitled to GST Reimbursement Despite Higher Tax Liability: Tripura High Court Orders Rs 2.21 Crore Refund with Interest