DRC-03 Payments Made During GST Search Not Voluntary; Refund Cannot Be Rejected Through Deficiency Memos: Karnataka High Court

The Karnataka High Court holds that payments made by assessee through Form GST DRC-03 at the time of search or pursuant to an investigation cannot be treated as 'voluntary payments' when amount was not determined through any formal assessment or adjudication. A Bench comprising of Justice M. Nagaprasanna, quashed deficiency memos issued by the Deputy Commissioner of Central Tax...

Income Tax Act | Interest On Loan Advanced To Company Not Deductible Against Salary Income: Karnataka High Court

The Karnataka High Court has held that a loan raised by mortgaging property and advancing to a company does not constitute business expenditure, and the interest is not deductible against salary income. The bench opined that unless expenditure is incurred in the course of the business or professional service, the assessee is not entitled to a deduction, merely due to it being incurred...

Karnataka High Court Convicts Newspaper Editor For Defamatory Articles Against Police Inspector; Sets Aside Trial Court Acquittal

The Karnataka High Court has convicted an Editor of a newspaper for publishing defamatory articles in the newspaper against a circle Inspector of police at K.R. Police Station at Mysuru.Justice S Rachaiah said “Allegations are made against an officer and failed to prove any one of such allegations by producing any complaints by public amounts to defamation.”The court allowed the appeal...

'No Incriminating Evidence, Complete Media Trial': Prajwal Revanna Tells Karnataka High Court Seeking Bail In Rape Case

While seeking suspension of life sentence and grant of bail in a rape case, convicted former Member of Parliament Prajwal Revanna contended that the prosecution's case is shaky and the linkage of evidence is not made out and that he should not be kept in custody. Senior Advocate Sidharth Luthra, appearing for the appellant, submitted that, “My submission is where the substratum of...

[LLP Act] Partners Bound To Refer Disputes To Arbitration Even Without Such Clause In Agreement Under Entry 14 Of First Schedule: Karnataka HC

The Karnataka High Court has said that Entry 14 of the First Schedule of the Limited Liability Partnership Act 2008 is in effect a statutory and compulsory arbitration, which is required to be adhered to by the partners in a limited liability partnership.For Context: Entry 14 of the First Schedule of LLP Act, 2008 reads thus: All disputes between the partners arising out of the limited...

Karnataka High Court Closes RSS Convenor's Plea After State Permits Route March In Chittapur For Centenary Celebrations

The Karnataka High Court, on Thursday, disposed of a petition filed by the Convenor of RSS Kalaburagi for holding a proposed march (Pathasanchalana) in Chittapur Town.Justice MGS Kamal took into account the order issued by the Tahsildar of Chittapur Town granting permission for the route march on November 16, by imposing certain conditions. In the previous hearing, the State had informed...

Karnataka High Court Refuses To Quash POCSO Case Against Former CM Yediyurappa, But His Appearance During Trial May Be Exempted

The Karnataka High Court has refused to quash the POCSO case lodged against former Chief Minister BS Yediyurappa.Justice M I Arun thus upheld the trial court order dated February 28— taking cognizance of the alleged offence and issuing summons to the former MP.The single judge however asked the trial court not to insist upon the BJP leader's appearance, unless it is necessary during the...

Karnataka High Court Refuses To Quash Defamation Case Against Man Accused Of Creating Fake Social Media Accounts To Defame Sister-In-Law

The Karnataka High Court recently dismissed a petition filed by an accused seeking the quashing of a criminal defamation complaint registered against him by his estranged sister-in-law who alleged that the accused has been harassing the respondent and defaming her by way of creating fake social media accounts.Justice M I Arun dismissed the petition filed by Pramod Shivashankar, who is...

Bengaluru Stampede: Relief For RCB's Nikhil Sosale, Karnataka High Court Allows Him To Leave City With Prior Intimation To Police

The Karnataka High Court on Wednesday relaxed the bail condition imposed on Nikhil Sosale, Marketing Head of IPL cricket team RCB (Royal Challengers Bengaluru) which stands embroiled in the deadly Bengaluru stampede,.Sosale was arrested on June 6 in connection with the case and was granted bail after 6 days, subject to condition of not leaving Bengaluru.He now sought relaxation of this...

Karnataka High Court Directs State Bar Council To Refund Excess Enrolment Fee Collected From Advocate; Says It Cannot Collect Fee Contrary To Law

The Karnataka High Court recently directed the Karnataka State Bar Council to refund the excess enrollment fee collected contrary to the statutory enrollment fee prescribed under Section 24(1)(f) of the Advocates Act, 1961.For Context: The prescribed statutory fee is ₹750; the Karnataka State Bar Council has been collecting optional fees of ₹6800. The petitioner Advocate Ravichandragouda...

High Court Issues Notice To Karnataka Govt On State Election Commission's Plea Seeking Final Reservation List In Gram Panchayats

The Karnataka High Court on Wednesday (November 12) issued notice to State Government on a petition filed by the State Election Commission seeking a direction to take immediate action and issue the final notifications of reservation of seats under section 5(5) of the Karnataka Gram Swaraj and Panchayath Raj Act, 1993 in respect of 5,950 Gram Panchayats whose terms will expire by January...

Karnataka HC Issues Notice On Plea Challenging Appointment Of District Judge Over Alleged Lack Of 7 Years Continuous Practice As Advocate

The Karnataka High Court on Tuesday issued notice to the Registrar General of the High Court on a public interest litigation filed questioning the appointment of a district judge, as she allegedly does not have 7 years of continuous practice as an advocate as on the last date fixed for the receipt of the application.A division bench of Chief Justice Vibhu Bakhru and Justice C M Poonacha...