M/S Honda Motorcylce And Scooters INDIA Private Limited vs. The State Of Karnataka
Held
The High Court held that the assessee is entitled to the benefit of input tax credit even when it is claimed belatedly. This decision was based on a previous judgment in a similar case.
Facts
The petitioner, M/s. Honda Motorcycle and Scooters India Private Limited, sought the benefit of Input Tax Credit (ITC) for the period January-2014 to March-2014. The claim for ITC was made belatedly.
Key Issues
The primary issue was whether the assessee could claim Input Tax Credit belatedly.
Sections Cited
None explicitly mentioned as discussed in detail, but the context relates to Input Tax Credit provisions under VAT Act.
AI-generated summary — verify with the full judgment below
STRP No.29/2022
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.29 OF 2022 BETWEEN :
M/S. HONDA MOTORCYLCE AND SCOOTERS INDIA PRIVATE LIMITED PLOT NOS.109-142 NARASAPURA INDUSTRIAL AREA KARINAYAKANAHALLI HOBLI MALUR TALUK KOLAR DISTRICT-563 130 REPRESENTED BY SHASHI KANT MISHRA HEAD FINANCE AND ACCOUNT ... PETITIONER
(BY SHRI. RAVI RAGHAVAN, ADVOCATE)
AND :
THE STATE OF KARNATAKA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES GANDHINAGAR BANGALORE ... RESPONDENT
(BY SHRI. JEEVAN J. NEERALGI, AGA)
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, AGAINST THE JUDGMENT DATED 15.12.2021 PASSED IN STA NO. 442/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, PARTLY ALLOWING THE APPEAL AND FILED AGAINST THE ORDER DATED 17.06.2017
The judgment continues below.
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