Cause title — parties, addresses and appearances
STRP No. 54/2022
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10TH DAY OF FEBRUARY 2023
PRESENT
THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR
AND
THE HON’BLE MR. JUSTICE T.G.SHIVASHANKARE GOWDA
STRP NO. 54 OF 2022
BETWEEN :
1.
THE STATE OF KARNATAKA
THROUGH DEPUTY COMMISSIONER
OF COMMERCIAL TAXES (AUDIT-4.1)
KORAMANGALA
BENGALURU-47
2.
THE JOINT COMMISSIONER OF
COMMERCIAL TAXES (APPEAL-4)
2ND FLOOR, BMTC BUILDING
SHANTHINGAR
BENGALURU-560 027 ... PETITIONERS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
M/S. HONDA MOTORCYCLE AND SCOOTERS
INDIA PVT. LTD.,
PLOT NOS 109-142, NARASAPURA
INDUSTIRAL AREA
KARINAYAKANHALLI HOBLI
MALUR TALUK
KOLAR DISTRICT-563 130
REPRESENTED BY PVD PRASAD
AUTHORIZED SIGNATURE ...RESPONDENT
(BY SHRI. SHASHANK NAIR, ADVOCATE FOR
SHRI. RAVI RAGHAVAN, ADVOCATE)
STRP No. 54/2022
2
THIS STRP IS FILED UNDER SECTION 65(1) OF KARNATAKA
VALUE ADDED TAX ACT AGAINST THE JUDGMENT DATED 15.12.2021
PASSED IN STA NO.442/2017 ON THE FILE OF THE KARNATAKA
APPELLATE TRIBUNAL, BENGALURU. PARTLY ALLOWING THE APPEAL
AND FILED AGAINST THE ORDER DATED 17.06.2017 PASSED IN
VAT.AP.NO.226/2015-16 ON THE FILE OF THE JOINT COMMISSIONER
OF COMMERCIAL TAXES (APPEALS-4), SHANTHINAGAR, BENGALURU.
DISMISSING THE APPEAL AND UPHOLDING THE RE-ASSESSMENT
ORDER DATED 23.12.2015 PASSED BY THE DEPUTY COMMISSIONER
OF COMMERCIAL TAXES (AUDIT)-4.1, BENGALURU FILED UNDER
SECTION 62(6) OF THE KVAT ACT, 2003 FOR THE ASSESSMENT
PERIOD OF JANUARY 2014 TO MARCH 2014.
THIS STRP HAVING BEEN HEARD AND RESERVED FOR ORDERS
ON 15.12.2022, COMING ON FOR PRONOUNCEMENT OF ORDERS THIS
DAY, P.S. DINESH KUMAR J., PRONOUNCED THE FOLLOWING:-
ORDER
The issue involved in this case is, whether the assessee is entitled to the benefit of Input Tax Credit even though it is claimed belatedly?
2.This Court has considered the above question and other questions raised in STRP No.234/2016 and answered the questions in favour of the assessee and held that the assessee is entitled for the benefit of input tax, even though claimed belatedly.
3.For the reasons recorded in STRP No.234/2016, this revision petition fails. Hence, the following:
STRP No. 54/2022
3
ORDER
(a) Revision petition is dismissed.
(b) The questions are answered in favour of the assessee and against the Revenue. No costs. JUDGE JUDGE
SPS
