Karnataka High Court Monthly Digest: April 2023 [Citation 134 - 164]

Nominal Index M/S Tonbo Imaging India Pvt Ltd Versus Union Of India. 2023 LiveLaw (Kar) 134Manje Gowda And State of Karnataka & Others. 2023 LiveLaw (Kar) 135Rathnamma & ANR And State of Karnataka & Others. 2023 LiveLaw (Kar) 136Bujji @ Babu G And State Of Karnataka. 2023 LiveLaw (Kar) 137Nanjappa And State of Karnataka & Others. 2023 LiveLaw (Kar) 138Khadar Basha & others And State of Karnataka. 2023 LiveLaw (Kar) 139M P Renukacharya And State of Karnataka. 2023 LiveLaw (Kar) 140Sudarshan Ramesh And Union of India & others. 2023 LiveLaw (Kar) 141T N Shivaraju & others And State of Karnataka & Others. 2023 LiveLaw (Kar) 142Aisha Mallik & Others And Union of India & Others. 2023 LiveLaw (Kar) 143Ramamurthy N And Bruhat Bengaluru Mahanagara Palike & Others. 2023 LiveLaw (Kar) 144Isthiyak Ahmed And Election Commission of India & Others. 2023 LiveLaw (Kar) 145K. Shankarlal v. Post Master, India Post & Ors. 2023 LiveLaw (Kar) 146Roopa D And Rohini Sindhuri &ANR. 2023 LiveLaw (Kar) 147ABC And XYZ. 2023 LiveLaw (Kar) 148Coolulu Sports Private Limited And Union of India & Others. 2023 LiveLaw (Kar) 149Kanchan Srinivasan And Bangalore Cyber Crime Police Station & ANR. 2023 LiveLaw (Kar) 150THE SCHOOL DEVELOPMENT AND MONITORING COMMITTEE And THE STATE OF KARNATAKA & Others. 2023 LiveLaw (Kar) 151Mohammed Shariff And National Investigating Agency. 2023 LiveLaw (Kar) 152H D Naveen And State of Karnataka. 2023 LiveLaw (Kar) 153Thirakavva & ANR Ratnavva & Others. 2023 LiveLaw (Kar) 154Sudarshan V Biradar And State of Karnataka. 2023 LiveLaw (Kar) 155M/s TTK Healthcare Ltd And P V Ravi. 2023 LiveLaw (Kar) 156Kousalya And Government of Karnataka 2023 LiveLaw (Kar) 157XIAOMI Technology India Private Limited. v. Union of India. 2023 LiveLaw (Kar) 158Mohammad Bilal & others And Police Sub-Inspector Law and Order & others. 2023 LiveLaw (Kar) 159Rudresha And The Management of M/s TVS Motor Company. 2023 LiveLaw (Kar) 160Hanumanthrao And State of Karnataka. 2023 LiveLaw (Kar) 161H Siddaraju & ANR Union of India & others. 2023 LiveLaw (Kar) 162M/s National Insurance Company Ltd And Mrs Asha & others. 2023 LiveLaw (Kar) 163B L Adishesh & Others v. State of Karnataka & Others. 2023 LiveLaw (Kar) 164Judgments/OrdersRule Whittling Down Input Taxes Refund Paid In Course Of Making A Zero-Rated Supply Is Ultra Vires: Karnataka High CourtCase Title: M/S Tonbo Imaging India Pvt Ltd Versus Union Of IndiaCase No: Writ Petition No. 13185 Of 2020 (T-Res)Citation: 2023 LiveLaw (Kar) 134The Karnataka High Court has an amendment to Rule 89(4) (C) of the CGST Rules by Notification 16/2020-CT dated 23.03.2020 is illegal, arbitrary, unreasonable, irrational, unfair, unjust, and ultra vires Section 16 of the IGST Act and Section 54 of the CGST Act.The Bench of Justice S.R.Krishna Kumar has observed that Rule 89(4)(C) of the CGST Rules is ultra vires Section 54 of the CGST Act and Section 16 of the IGST Act. The very intention of the zero-rating is to make the entire supply chain of "exports" tax-free, i.e., to fully 'Zero-rate’ the exports by exempting them from both input tax and output tax. Section 16(3) of the IGST Act allows a refund of input taxes paid in the course of making a Zero-rated Supply, i.e., supplies that cover exports as well as supplies to SEZs. The rule in whittling down such refund is ultra vires in view of the well-settled principle of law that rules cannot override the parent legislation. Upload Orders On Websites, Give Reasons For Adjournments: Karnataka High Court Issues Directions For Quasi-Judicial Authorities Case Title: Manje Gowda And State of Karnataka & OthersCase No: WRIT PETITION NO. 50646 OF 2016Citation: 2023 LiveLaw (Kar) 135The Karnataka High Court has directed the Principal Secretary to the Department of Rural Development and Panchayat Raj to explore the possibility of making available hybrid hearings through video conferencing, at all quasi judicial authorities.A single judge bench of Justice Suraj Govindaraj said “In this age when courts have also installed hybrid hearings through video conferencing, the Prl. Secretary to explore the possibility of making available similar facilities at all quasi judicial authorities, so as to enable easy access to justice to the citizens of the country.”Karnataka High Court Directs Prison Authority To Consider Woman's Plea To Release Murder Convict On Parole For Their Marriage Case Title: Rathnamma & ANR And State of Karnataka & OthersCase No: WRIT PETITION NO. 7270 OF 2023Citation: 2023 LiveLaw (Kar) 136The Karnataka High Court has directed the prison authorities to consider the representation of a woman and release a murder convict on parole leave, for him to marry her or else she would be given in marriage to someone else.A single judge bench of Justice M Nagaprasanna allowed the petition filed by Neetha G and Rathnamma and directed the authorities to release the convict Anand. It said “The respondents 2 and 3 are directed to consider the representations of the petitioners ...

Karnataka High Court Monthly Digest: April 2023 [Citation 134 - 164]

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