Karnataka High Court Monthly Digest: January 2026

Citation 2026 LiveLaw (Kar) 1 to 2026 LiveLaw (Kar) 29NOMINAL INDEXM/s Krazybee Services Pvt. Ltd. v. Additional Director, DGGI, BZU 2026 LiveLaw (Kar) 1M/s Dodla Dairy Limited v. The Union of India 2026 LiveLaw (Kar) 2Sri Akram Pasha v. Senior Intelligence Officer 2026 LiveLaw (Kar) 3M/s Excelpoint Systems (India) Pvt. Ltd. v/s Joint Commissioner of Central Tax (Appeals-I) 2026 LiveLaw (Kar) 4Mrs. Ivy Miller Chahal v/s Union of India & Others 2026 LiveLaw (Kar) 5Parisons Foods Private Limited v/sThe Commissioner of Customs 2026 LiveLaw (Kar) 6M/S DRN Infrastructure Pvt. Ltd. v/s Union of India & Others 2026 LiveLaw (Kar) 7Asha G v/s State of Karnataka & ANR. 2026 LiveLaw (Kar) 8Abuzar Ahmed & Others v/s State of Karnataka & Anr 2026 LiveLaw (Kar) 9 Amol Chandra Das v/s NIA 2026 LiveLaw (Kar) 10Chandrika v/s Special Land Acquisition Officer-I & Others 2026 LiveLaw (Kar) 11Sujith Sudhakaran v/s Lalu Jacob Mammen 2026 LiveLaw (Kar) 12K Keshava v/s State of Karnataka 2026 LiveLaw (Kar) 13M/s Shri Venkateshwara Minerals v State of Karnataka and Anr 2026 LiveLaw (Kar) 14XXXX v/s State of Karnataka and Anr. 2026 LiveLaw (Kar) 15 Shri Mohammadrafi and Anr. v/s Bandenawaz and Others 2026 LiveLaw (Kar) 16 Sri Rajeev Gowda BV v/s State of Karnataka 2026 LiveLaw (Kar) 17 Sri Natesh Kumar v/s The State of Karnataka 2026 LiveLaw (Kar) 18ANI Technologies Private Limited v/s State of Karnataka and batch 2026 LiveLaw (Kar) 19Veeramarannasamy Devarajeerrnoddara Kattada Seva Samithi and Anr. v/s State of Karnataka and Others 2026 LiveLaw (Kar) 20Rudresh @ Rudraiah v/s State of Karnataka 2026 LiveLaw (Kar) 21Shahid Khan v/s State of Karnataka 2026 LiveLaw (Kar) 22Reeshaan Thajuddin Sheikh v/s NIA 2026 LiveLaw (Kar) 23 Faisal Ulla Sharif @ Faisal Ulla Shariff v/s State of Karnataka and Anr. 2026 LiveLaw (Kar) 24Shri Rukmanna v/s The Deputy Commissioner and Others 2026 LiveLaw (Kar) 25Dyamappa v/s Smt. Bhimavva Basavantappa Kadannavar and Others 2026 LiveLaw (Kar) 26The State v/s Abu Salman Saifan Sab Thambe and Another 2026 LiveLaw (Kar) 27Rajanna D @ Raju v/s State and Another 2026 LiveLaw (Kar) 28The State by Sub-Inspector of Police v/s Sri Nagesh SV and connected petition 2026 LiveLaw (Kar) 29Judgments/Orders1. No GST On Liquidated Damages For Breach Of Contract: Karnataka High Court Quashes SCNCase Title: M/s Krazybee Services Pvt. Ltd. v/s Additional Director, DGGI, BZUCase Number: WRIT PETITION NO. 16471 OF 2024 (T-RES)Citation: 2026 LiveLaw (Kar) 1The Karnataka High Court held that liquidated damages recovered for breach or delay in contractual obligations are compensatory in nature and do not constitute consideration for any supply under GST.Justice S.R. Krishna Kumar examined whether the amount paid as compensation by the Lending Service Provider (LSP) to the assessee constituted 'liquidated damages' and whether such amount was taxable under the provisions of the CGST Act.2. Flavoured Milk Is Not 'Beverage'; Taxable At 5% GST: Karnataka High Court Provides Relief To Dodla DairyCase Title: M/s Dodla Dairy Limited v/s The Union of IndiaCase Number: WRIT PETITION NO. 21566 OF 2025 (T-RES)Citation: 2026 LiveLaw (Kar) 2The Karnataka High Court held that flavoured milk qualifies as a dairy product under Tariff Heading 0402 and not as a 'beverage' under Tariff Heading 2202. Consequently, GST at 5% will be applicable on flavoured milk instead of 12%.Justice S.R. Krishna Kumar examined the classification of the flavoured milk under the GST, considering whether it falls under Tariff Heading 2202 (beverages containing milk) or under Tariff Heading 0402 (milk and cream, containing added sugar or sweetening matter).3. Custodial Interrogation Not Mandatory For GST Offences Punishable Up to 5 Years: Karnataka High Court Grants Bail In ₹31 Cr Tax Evasion CaseCase Title: Sri Akram Pasha v/s Senior Intelligence OfficerCase Number: CRIMINAL PETITION No.15066/2025Citation: 2026 LiveLaw (Kar) 3The Karnataka High Court held that custodial interrogation is not mandatory in GST offences punishable with imprisonment up to five years, even though such offences are economic in nature. The bench further stated that the prescribed punishment under the CGST (Central Goods and Services Tax) Act must be considered while determining the gravity of the offence.Justice Shivashankar Amarannavar stated that one of the most prominent criminal sanctions imposed with regard to economic offences is that of arrest. It is widely acknowledged that arrests result in deprivation of liberty of a person. Thus, while it is imperative to maintain law and order in society, the power to arrest must also always be subject to necessary safeguards.4. IGST | Marketing & Technical Support Services To Foreign Parent Qualify As Export Of Services, Not Intermediary: Karnataka High CourtCase Title: M/s Excelpoint Systems (India) Pvt. Ltd. v/s Joint Commissioner of Central Tax (Appeals-I)Case Number: WRIT PETITION NO.25598 OF 2024Citation: 2026 LiveLaw (Kar) 4The...

Karnataka High Court Monthly Digest: January 2026

LIVELAW NEWS NETWORK

Tags