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High Court of Karnataka Delivers Judgment on Batch of Writ Petitions Concerning Input Tax Credit Under KVAT Act. Interpretation of Section 10(3) of the Karnataka Value Added Tax Act, 2003 and Availment of Input Tax Credit Irrespective of Invoice Month Framed the Core Issue.

A batch of writ petitions came before the High Court of Karnataka under Article 226 of the Constitution of India, filed by various companies including...

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Bombay High Court Allows Refund of IGST Paid on Exported Goods Despite Claim of Higher Drawback Rate. Petitioner entitled to refund of IGST under Section 16(3)(b) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules, as selection of higher drawback column does not disentitle refund.

The petitioner, Kunal Housewares Private Limited, exported stainless steel household articles in July, August, and September 2017. The petitioner paid...

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Bombay High Court Allows Husband to Lead Evidence First in Property Dispute with Wife — Order 18 Rules 1 and 2 CPC Interpreted. Husband Must Prove His Case as He Would Be Defeated if No Evidence Is Given, Given His Admission of Wife's Payment.

The case involves a property dispute between husband and wife. The wife filed a petition seeking a declaration that she is the sole owner of one of tw...