The State Of Karnataka vs. Sonal Apparel Private Limited
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 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.
AI-generated summary — verify with the full judgment below
W.A No.3176/2016
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 WRIT APPEAL No.3176 OF 2016 (T-RES) IN W.A. No.3176/2016
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)-6.5, DVO-06 KIADB 3RD BLOCK, 14TH CROSS PEENYA INDUSTRIAL AREA 4TH PHASE BANGALORE-560 058 ... APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
SONAL APPAREL PRIVATE LIMITED NO.12-B, 6TH MAIN 3RD PHASE, PEENYA INDUSTRIAL AREA BANGALORE-560 058 REPRESENTED HEREIN BY ITS DIRECTOR/ GENERAL MANAGER MR. MOHANDAS
... RESPONDENT
(BY SHRI. K.P. KUMAR, ADVOCATE)
The judgment continues below.
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