BharatTaxGST

The State Of Karnataka vs. M/S Delman Wear

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STRP/20/2020HC KarnatakaGSTCNR KAHC01030207202002 February 2023Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR3 pages
For Petitioner: SHRI. JEEVAN J. NEERALAGI, AGA

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Cause title — parties, addresses and appearances
- 1 - STRP No. 20 of 2020 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF FEBRUARY, 2023 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR SALES TAX REVISION PETITION NO. 20 OF 2020 BETWEEN: THE STATE OF KARNATAKA REPRESENTED THROUGH THE THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA P. KALINGARAO ROAD 1ST MAIN ROAD, GANDHINAGAR BENGALURU-560 009 …PETITIONER (BY SHRI. JEEVAN J. NEERALAGI, AGA) AND: M/S. DELMAN WEAR NO.40/3, JC INDUSTRIAL ESTATE KANAKAPURA MAIN ROAD YELACHENAHALLY BANGALORE-560 062 …RESPONDENT (VIDE ORDER DATED 04.01.2023 NOTICE TO RESPONDENT IS HELD SUFFICIENT) THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, AGAINST THE JUDGMENT DATED 20.12.2019 PASSED IN STA NOs.345 to 348/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BANGALORE AND ETC., Digitally signed by ANUSHA V Location: HIGH COURT OF KARNATAKA - 2 - STRP No. 20 of 2020 THIS STRP, COMING ON FOR ORDERS, THIS DAY, P.S.DINESH KUMAR, J., MADE THE FOLLOWING:

ORDER

This Revision Petition is filed by the Revenue, directed against the judgment dated December 20, 2019 passed in STAs No.345 to 348 of 2017 passed by the Karnataka Appellate Tribunal, Bengaluru, to consider the following question;

“Whether on the facts and in the circumstances of the Petitioner’s case the Tribunal was right in allowing the Respondent’s Appeals and holding that input tax credit is allowable in the hands of the Respondent even if the credit was not claimed in the returns filed for the month other than the month in which the purchases were effected? ”

2.

The issue involved in this petition is similar to one in M/s.Bharath 1 STRP No.234/2016 STRP No. 20 of 2020

3.

Hence, the following;

ORDER

(i) Revision Petition is dismissed; and (ii) Question of law is answered in favour of the assessee and against the revenue.

No costs. JUDGE JUDGE

AV List No.: 1 Sl No.: 48

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.