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High Court of Karnataka Allows Revision Petitions in VAT Reassessment Cases — Reassessment Orders Set Aside for Non-Compliance with Section 39(1) of KVAT Act, 2003. Mandatory Pre-Decision Hearing Requirement Not Waived Despite Assessee's Participation in Subsequent Proceedings.

The judgment concerns five revision petitions filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against orders of the Ka...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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High Court of Karnataka Allows Writ Petition Challenging Cancellation of Tender for Smart Classrooms — Violation of Natural Justice and Legitimate Expectation. Government Order dated 5.7.2016 quashed as it was passed without hearing the successful bidder and without valid reasons.

The petitioner, M/s Siddharth Infotech Pvt Ltd, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging the Governme...

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High Court Dismisses Writ Petition Challenging Tender Award for Lack of Locus Standi. Petitioner who did not participate in tender process cannot challenge the award; tender conditions not arbitrary.

The petitioner, Voith Hydro Private Limited, filed a writ petition under Articles 226 and 227 of the Constitution of India seeking a writ of certiorar...

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High Court of Karnataka Appoints Arbitrator in Commercial Lease Dispute — Failure to Nominate Arbitrator Despite Arbitration Clause. Court held that under Section 11(6) of the Arbitration and Conciliation Act, 1996, where a party fails to appoint an arbitrator, the court may appoint one.

The petitioner, Satyam Cineplexes Limited, a company engaged in managing multiplex cinema halls, entered into a Memorandum of Understanding (MOU) on 1...