The State Of Karnataka vs. Kirloskar Electric Co LTD
Held
The Court held that assessees are entitled to the benefit of input tax credit even if it is claimed belatedly. This decision was based on prior reasoning in a related case.
Facts
The appeals concerned whether assessees were entitled to the benefit of Input Tax Credit (ITC) when claimed belatedly. The High Court had previously considered similar issues in another case.
Key Issues
The primary issue was whether belated claims for Input Tax Credit are permissible under GST law.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF DECEMBER, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE UMESH M. ADIGA WRIT APPEAL No.1431 OF 2018 (T-RES) IN W.A. Nos.1431 & 1690-1700 OF 2018
BETWEEN:
1 . THE STATE OF KARNATAKA REPRESENTED HEREIN BY THE PRINCIPAL SECRETARY FINANCE DEPARTMENT GOVERNMENT OF KARNATAKA VIDHANA SOUDHA BANGALORE-560 001
2 . THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-2.4) ROOM NO. 606, 6TH FLOOR VTK-2, ("B" BLOCK) 80 FEET ROAD NEAR NATIONAL GAMES VILLAGE KORAMANGALA BENGALURU-560 047 …APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
KIRLOSKAR ELECTRIC CO. LTD PLOT NO.5555. RAJAJINAGAR INDUSTRIAL SUBURB MALLESHWARAM WEST BENGALURU-560 055 REPRESENTED HEREBY ITS ASSISTANT MANAGER (FINANCE-CFD) MR. KA
The judgment continues below.
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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.