The Joint Commissioner Of vs. M/S Honeywell Automation INDIA LTD
Held
The High Court held that the assessee is entitled to the benefit of input tax credit even if it is claimed belatedly. This decision aligns with a previous ruling on a similar matter.
Facts
The case concerns whether an assessee is entitled to Input Tax Credit (ITC) even when claimed belatedly. The Revenue appealed a decision that allowed the assessee's claim.
Key Issues
The primary legal issue was whether belated claims for Input Tax Credit are permissible under the GST regime.
Sections Cited
None explicitly mentioned as discussed in the provided text, though the case is filed under the Karnataka Value Added Tax Act, 2003.
AI-generated summary — verify with the full judgment below
STRP No.11/2021
1 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 S.T.R.P No.11 OF 2021 BETWEEN :
1 . THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS -3) 2ND FLOOR, BMTC BUILDING SHANTHINAGAR BENGALURU-560 027
2 . THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT 3.4) DGSTO-03, 2ND FLOOR BMTC BUILDING SHANTHINAGAR BENGALURU-560 027 ... PETITIONERS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
M/S HONEYWELL AUTOMATION INDIA LTD. NO 2234, 23RD CROSS K.R. ROAD BANASHANKARI, 2ND STAGE BENGALURU-560 004 ... RESPONDENT
(BY SHRI. T. SURYANARAYANA, SENIOR ADVOCATE FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE)
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, AGAINST THE JUDGMENT DATED 11.12.2020 PASSED IN STA NOS. 553 AND 554/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BANGA
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.