Court : Karnataka
..... government may, if it is satisfied after making such inquiry as it may deem fit, by an order, cancel the certificate if (a) the holder of the certificate has made a statement in, or in relation to, the application for the grant of registration or renewal thereof, which is incorrect or false; or (b) the holder of the certificate has violated any of the terms and conditions of the certificate or renewal thereof; or (c) in the opinion of the central government, it is necessary in the public interest to cancel the certificate; or (d) ..... on1106.2024, coming on for pronouncement this day, the court made the following:- 3 order the petitioner is before this court calling in question an order dated 05-03-2021 by which the 2nd respondent suspends its registration under the foreign contribution (regulation) act, 2010 ( the act for short) and sought a consequential relief against the orders passed aftermath of the aforesaid order and has further sought a direction by issuance of a writ in the nature of ..... i am in respectful agreement with what the learned single judge of the high court of madhya pradesh has held, interpreting sub-section (2) of section 14 of the act. ..... consequently, the petitioner is reverted to the position that existed before the impugned order was passed. ..... in this background, it can be said that normal rule is that before filing the appeal or before the appeal is heard, the person concerned should deposit the amount which he has been directed to deposit as a tax or penalty. .....
Tag this Judgment!Court : Karnataka
..... required documents for the goods in transit or production of defective documents for verification at the time of check, leads to a clear contravention of the provisions of the gst act and rules, which attracts the levy of tax and penalty as provided under the provisions of sub-section (1) of section 129 of the gst act, 2017. ..... the above, the cto passed an order u/s 129(3) of the 2017 act confirming the tax liability of rs.3,25,423/- coupled with a penalty of rs.21,41,239/- and directed the respondent to make the payment ..... , all men are born free, everyone comes into the world with a right to his own person, which includes the liberty of moving and using it at his own will ..... law, he cannot be faltered if he chooses a circuitous route in preference to linear one in variance with the impression given to the authorities in the said documents as long as travel time and destination point remain ..... on verification of the above tendered documents with reference to the conveyance, it was noticed that the above invoices are supported by e-way bills which are mandatory for transportation of goods for a value of rs.50,000/- and above, as per the documents the delivery places of the goods are different places of bengaluru, ..... this intra-court appeal seeks to call in question a learned single judge s order dated 23.06.2022 whereby respondent s w.p.no.7226/2022 (t-res) having been favoured, the obligation to pay tax & penalty has been quashed coupled with a direction to release the vehicle in question.2. .....
Tag this Judgment!Court : Karnataka Dharwad
..... exhibit p18-last pay certificate reveals that the deceased has paid an amount of rs.2,448/- per month towards postal insurance which comes to rs.29,376/- which is exempted from tax under section 80c of income tax act, 1961. ..... exhibit p19 is also form 16 marked with the consent of both sides with respect of payment of income-tax by the deceased, which reveals that the gross income of the deceased was rs.2,46,904/- per annum. ..... all of a sudden, he lost control of his truck and collided with the two-wheeler on which the said sangeeta was proceeding, causing the accident. ..... he further submits that the tribunal has not awarded the compensation in accordance with law and the guidelines issued by the hon'ble supreme court. ..... raichur, advocate for r2; notice to r1 dispensed with) this miscellaneous first appeal is filed under section1731) of motor vehicles act, 1988, against the judgment and award dated0811.2017 passed in mvc no.2477/2016 on the file of the vi additional district and sessions judge and member, additional motor accident claims tribunal, belagavi, partly allowing ..... registry to send the copy of this judgment along with trial court records to the concerned court forthwith. ..... the respondent no.2 shall satisfy the award amount with interest within a period of three months from the date of receipt of certified copy this judgment; 6. .....
Tag this Judgment!Court : Karnataka Dharwad
..... exhibit p18-last pay certificate reveals that the deceased has paid an amount of rs.2,448/- per month towards postal insurance which comes to rs.29,376/- which is exempted from tax under section 80c of income tax act, 1961. ..... exhibit p19 is also form 16 marked with the consent of both sides with respect of payment of income-tax by the deceased, which reveals that the gross income of the deceased was rs.2,46,904/- per annum. ..... all of a sudden, he lost control of his truck and collided with the two-wheeler on which the said sangeeta was proceeding, causing the accident. ..... he further submits that the tribunal has not awarded the compensation in accordance with law and the guidelines issued by the hon'ble supreme court. ..... raichur, advocate for r2; notice to r1 dispensed with) this miscellaneous first appeal is filed under section1731) of motor vehicles act, 1988, against the judgment and award dated0811.2017 passed in mvc no.2477/2016 on the file of the vi additional district and sessions judge and member, additional motor accident claims tribunal, belagavi, partly allowing ..... registry to send the copy of this judgment along with trial court records to the concerned court forthwith. ..... the respondent no.2 shall satisfy the award amount with interest within a period of three months from the date of receipt of certified copy this judgment; 6. .....
Tag this Judgment!Court : Karnataka
..... section 107(1) of the cgst act reads as follows:- "107-appeals to appellate authority - (1) any person aggrieved by any decision or order passed under this act or the state goods and services tax act or the union territory goods and services tax act by an adjudicating authority may appeal to such appellate authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.4. ..... the change effected by virtue of rule 108(3) is that the date of appeal would be the date of issuance of acknowledgment (which was on 03.06.2022 at annexure-'g') and such change is in contradistinction to the earlier requirement which provided that the date of appeal would be the date of furnishing of certified copy of the order, if submitted after seven days. ..... the appeal is required to be filed under section 107 read with rule 108 of the cgst rules, 2017 within a period of three months from the date on which the - 4 - nc:2024. ..... khc:21940 wp no.14881 of 2024 it must be noticed that rule 108(3) is substituted with modification vide notification no.26/2022-ct dated 26.12.2022 and the substituted rule reads as follows:- "in the said rules, in rule 108, for sub-rule (3), the following sub-rule shall be substituted, namely:-"3. ..... 68,18,776/- along with consequential interest in terms of section56of the cgst act, 2017 vide annexure-e and etc. ..... the council agreed with the recommendation of the law committee.9. .....
Tag this Judgment!Court : Karnataka
..... nos.4 to 6 before the commercial court under section 151 of the code of civil procedure, 1908 (cpc) read with order xi rule 1(5) of the commercial courts act, 2015 (for short 'the act') for - 3 - nc:2024. ..... cross- examination, the defendant / respondent herein had put questions denying the earlier transactions that the petitioner had with the respondent, which constrained the petitioner to file the aforementioned applications to produce the following documents:- - 4 - nc:2024. ..... khc:21918 wp no.14983 of 2024 photocopies of all documents, in its power, possession, control or custody, pertaining to the suit, along with the plaint, including: (a) documents referred to and relied on by the plaintiff in the plaint; (b) documents relating to any matter in question in the proceedings, in the power, possession, control or custody of the plaintiff, as on the date of ..... petitioner is that he is in retail business of gold and silver bullion and that the defendant is a regular customer and that he had purchased certain jewellery worth rs.1,45,91,947/-, for which he did not pay the agreed consideration and hence, the commercial suit came to be filed. ..... , if he establishes a reasonable cause for not filing the said documents along with the plaint, the court may grant him leave at a subsequent stage to file ..... income tax returns for the financial year 2022 to 2023 (9 pages)" however, the trial court rejected the said applications on the ground that no sufficient cause is made out by the petitioner .....
Tag this Judgment!Court : Karnataka
..... having been heard and reserved for judgment, coming on for pronouncement of judgment, this day, chief justice delivered the following: - 6 - c.c.c no.495/2023 c/w w.a nos.1095/2023 & 1266/2023 judgment preferred under section 4 of the karnataka high court act, 1961, the two appeals arise from the judgment and order dated 25.01.2023 passed by learned single judge in writ petition no.21308 of 2022. ..... 5.7 furthermore, the agreement between the respondent no.2 and the petitioner contained clause-57 which was an arbitration clause, that any dispute or difference or claim arising out of, or in connection with, or relating to the contract in question or the breach or termination thereof, shall be referred and settled under - 19 - the arbitration centre - karnataka (domestic & international) rules ..... submitted that, huge expenses and high level technology was employed and produced in the film and that manpower was involved from different parts of the country. ..... equally, the existence of alternative remedy does not affect the jurisdiction of the court to issue writ, but ordinarily that would be a good ground in refusing to exercise the discretion under ..... order was issued with a stipulation to complete the work within a budget of rs.3,98,40,000/- including taxes. ..... the tax invoice raised by the petitioner, the payable amount was rs.2,46,54,286/- ..... petitioner stated that no response has been forthcoming even though it sent the bill for the balance dues under the work order and the tax invoice. .....
Tag this Judgment!Court : Karnataka
..... having been heard and reserved for judgment, coming on for pronouncement of judgment, this day, chief justice delivered the following: - 6 - c.c.c no.495/2023 c/w w.a nos.1095/2023 & 1266/2023 judgment preferred under section 4 of the karnataka high court act, 1961, the two appeals arise from the judgment and order dated 25.01.2023 passed by learned single judge in writ petition no.21308 of 2022. ..... 5.7 furthermore, the agreement between the respondent no.2 and the petitioner contained clause-57 which was an arbitration clause, that any dispute or difference or claim arising out of, or in connection with, or relating to the contract in question or the breach or termination thereof, shall be referred and settled under - 19 - the arbitration centre - karnataka (domestic & international) rules ..... submitted that, huge expenses and high level technology was employed and produced in the film and that manpower was involved from different parts of the country. ..... equally, the existence of alternative remedy does not affect the jurisdiction of the court to issue writ, but ordinarily that would be a good ground in refusing to exercise the discretion under ..... order was issued with a stipulation to complete the work within a budget of rs.3,98,40,000/- including taxes. ..... the tax invoice raised by the petitioner, the payable amount was rs.2,46,54,286/- ..... petitioner stated that no response has been forthcoming even though it sent the bill for the balance dues under the work order and the tax invoice. .....
Tag this Judgment!Court : Karnataka
..... having been heard and reserved for judgment, coming on for pronouncement of judgment, this day, chief justice delivered the following: - 6 - c.c.c no.495/2023 c/w w.a nos.1095/2023 & 1266/2023 judgment preferred under section 4 of the karnataka high court act, 1961, the two appeals arise from the judgment and order dated 25.01.2023 passed by learned single judge in writ petition no.21308 of 2022. ..... 5.7 furthermore, the agreement between the respondent no.2 and the petitioner contained clause-57 which was an arbitration clause, that any dispute or difference or claim arising out of, or in connection with, or relating to the contract in question or the breach or termination thereof, shall be referred and settled under - 19 - the arbitration centre - karnataka (domestic & international) rules ..... submitted that, huge expenses and high level technology was employed and produced in the film and that manpower was involved from different parts of the country. ..... equally, the existence of alternative remedy does not affect the jurisdiction of the court to issue writ, but ordinarily that would be a good ground in refusing to exercise the discretion under ..... order was issued with a stipulation to complete the work within a budget of rs.3,98,40,000/- including taxes. ..... the tax invoice raised by the petitioner, the payable amount was rs.2,46,54,286/- ..... petitioner stated that no response has been forthcoming even though it sent the bill for the balance dues under the work order and the tax invoice. .....
Tag this Judgment!Court : Karnataka Dharwad
..... of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the income tax act, willfully fails to furnish in such return any information relating to an asset (including financial 40 interest in any entity) located outside india, held by a beneficial owner or otherwise or in which he was a beneficiary, at any time during such previous year, or disclose any income from a source outside india, he shall be punishable with rigorous imprisonment for a term which shall not be less than six months ..... he would submit that it is a matter of investigation and the funds parked outside the country should be brought back to the country and, therefore, would seek dismissal of the petitions and continuance of proceedings against the petitioners.8. ..... documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or 18 (iii) willlfully omits or causes to be omitted any relevant entry or statement in such books of account or other documents; or (iv) causes any other circumstance to exist which will have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this ..... an agreement had been entered into on 01-08-1936 for carrying on diamond mining operation for 15 years. .....
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