Case LawWrit Petition No. 16471 of 2024 (T-Res)
Krazybee Services Private Limited Vs Additional Director
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- December 7, 2025
- Type:
- Writ Petition
- Members:
- S.R.KRISHNA KUMAR
Subject
GST Not Applicable on Liquidated Damages as per Clarificatory Circular 178
Supply
Summary
The High Court has allowed the petition, quashing the show cause notice that demanded GST on liquidated damages. The Court held that compensation received as 'liquidated damages' for a breach of contract is not exigible to GST, relying on Circular No…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks for the following reliefs:- “a. To issue an order or direction in the nature of Certiorari quashing Show Cause Notice 06/2024-25 issued from File F.No.DGGI/INT/INTL/632/2022-Group C-03-O/o Pr ADG-DGGI-ZU-Bengaluru/1970-73/24 dated 25.04.2024 at Annexure-A, issued by Respondent No.1, on the grounds that it is…