IGST Not Leviable On Clinical Observation Studies Provided To Foreign Recipients: Karnataka High Court

The Karnataka High Court held that IGST (Integrated Goods and Services Tax) is not leviable on clinic observation studies for foreign recipients, as such services qualify as export of services with the recipient located outside India. Justice S.R. Krishna Kumar stated that having regard to the specific observations made in the 37th GST Council Meeting, whereby it was resolved to...

Karnataka High Court Annual TAX Digest 2025

Direct TaxProceedings Initiated Against Income Tax Assessee After His Death Cannot Be Continued Against Legal Representative: Karnataka HCCase Title: The Income Tax Officer & ANR Preeti VCase No:WRIT APPEAL NO. 1407 OF 2024The Karnataka High Court has said proceedings initiated against an Income Tax Assessee by issuing notice after his demise cannot be continued against his/her...

“Article 21 Rights Flow From Discharge Of Fundamental Duties”: Karnataka High Court Refuses Bail In 2020 Bengaluru Riots Case

The Karnataka High Court, while refusing bail to an accused in the 2020 Bengaluru Riots case, observed that, “The appellant is seeking bail on the ground that his fundamental right to liberty under Article 21 of the Constitution is violated. He gets that right when he adheres to his fundamental duties encapsulated in Article 51A of the Constitution.”A Division Bench comprising Justice K.S. Mudagal and Justice Venkatesh Naik T stated: “Mahatma Gandhi famously said, 'The true source of rights is...

Karnataka High Court Annual Digest 2025: Part 1 [Citations 1 - 220]

Citations 2025 LiveLaw (Kar) 1 To 2025 LiveLaw (Kar) 220Nominal Index:K Lokesh AND THE BANGALORE DISTRICT MAINTENANCE AND WELFARE OF PARENTS AND SENIOR CITIZENS APPELLATE TRIBUNAL AND SPECIAL DEPUTY COMMISSIONER & Others. 2025 LiveLaw (Kar) 1M/s Vigneshwara Transport Company v. Additional Commissioner of Central Tax Bengaluru North-West Commissionerate. 2025 LiveLaw (Kar)...

Managing Committee Of Wakf Has No Power To Remove Its Own Member; Only Wakf Board Can Do So: Karnataka High Court

The Karnataka High Court recently held that the Managing Committee of a Wakf would not have any power to remove a member of the Managing Committee appointed by the WAKF Board.Justice Suraj Govindaraj held thus while allowing a petition filed by Abdul Sattar and another, who had questioned the decision of the Badariya Jumma Masjid, Muslim Jamath, removing them from the Managing Committee....

Family Court Has No Power To Issue Lookout Circulars For Enforcing Maintenance Orders: Karnataka High Court

The Karnataka High Court has held that a Family Court has no power to issue a Look Out Circular (LOC) while executing an order passed under Section 125 of the Code of Criminal Procedure, which relates to maintenance for wives, children and parents.Justice Lalitha Kanneganti observed that maintenance orders under Section 125 CrPC create a civil obligation enforced through judicial orders. If...

Karnataka High Court Monthly Digest: November 2025

Citation No: 2025 LiveLaw (Kar) 370 to 2025 LiveLaw (Kar) 409Nominal Index: Saroja Kondai AND Managing Director & Others. 2025 LiveLaw (Kar) 370DEENANATH AND CHANDRAHAS & Others. 2025 LiveLaw (Kar) 371THE LEGAL ATTORNEYS AND BARRISTERS LAW FIRM AND Union of India & Others. 2025 LiveLaw (Kar) 372KARNATAKA PRADESH HOTEL & RESTAURANTS ASSOCIATION & ANR AND Union of India...

Karnataka High Court Acquits Husband Convicted In Wife's Murder Case Over Allegedly Objectionable Facebook Post Against His Paramour

The Karnataka High Court allowed an appeal and acquitted Arun Kumar M, who had been convicted and sentenced to life imprisonment for allegedly murdering his wife after she made an objectionable post on Facebook against his alleged paramour.A Division Bench of Justice K.S. Mudagal and Justice Venkatesh Naik T observed, “The chain of events being sought to be projected is laden with...

Karnataka High Court Pulls Up CBIC For Non-Compliance, Seeks Clarity On Applicability Of S. 9(5) CGST Act To Uber's 'Subscription' Model

The Karnataka High Court directed the CBIC to clarify whether passenger transportation services under Uber's subscription model attract GST under Section 9(5) of the CGST Act. Justice S.R. Krishna Kumar also directed the CBIC to place the matter before the GST Council, if required, and file a status report. Section 9(5) of the Central Goods and Services Tax (CGST) Act, 2017, is...

Karnataka High Court Stays Defamation Case Against Asianet News Network Over Broadcast On Alleged Financial Irregularities In KEONICS

The Karnataka High Court stayed criminal defamation proceedings against Asianet News Network Pvt Ltd, its journalists and news anchors over broadcast of its bulletin regarding audit observations and alleged financial irregularities concerning Karnataka Electronics Development Corporation Ltd (KEONICS).The defamation complaint has been filed by an IAS officer and former Managing Director...

If Not Punished, Sociopaths Like Him May Repeat Offence: Karnataka High Court Convicts Man For Making False Allegations Against Judges

The Karnataka High Court recently convicted one K. Dhananjay, for criminal contempt and sentenced him to four month imprisonment along with fine of Rs. 2,000 for making scandalous and unfounded allegations against judges and judicial institution as a whole. The court directed him to be taken into custody forthwith.The accused was convicted for making false and unsubstantiated allegations...

Karnataka High Court Weekly Roundup: December 15 - December 21, 2025

Citation No: 2025 LiveLaw (Kar) 426 to 2025 LiveLaw (Kar) 433Nominal Index:CHARAN H V AND State of Karnataka & ANR. 2025 LiveLaw (Kar) 426ABC AND THE CHAIRPERSON HOSPITAL BASED AUTHORIZATION COMMITTEE & ANR. 2025 LiveLaw (Kar) 427M/S SREE GURURAJA ENTERPRISES PRIVATE LIMITED AND M/S CIMEC ENTERPRISES ENGINEERS AND CONTRACTORS & Others. 2025 LiveLaw (Kar) 428M A Hameed AND...