The Assistant Commissioner vs. Scorpio Engineering PVT LTD

WA/1436/2018HC KarnatakaGSTCNR KAHC01006028201822 December 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA3 pages

AI SummaryDismissed

Held

The Court held that the assessee is entitled to the benefit of Input Tax Credit even when claimed belatedly. This decision was based on previous judgments by the same Court on similar issues.

Facts

The Assistant Commissioner of Commercial Taxes appealed a High Court order that allowed an assessee to claim Input Tax Credit (ITC) belatedly. The appeal questioned whether the assessee was entitled to this benefit despite the delay.

Key Issues

The primary issue was whether a taxpayer can claim Input Tax Credit after the prescribed due date.

Sections Cited

None explicitly mentioned as discussed in the judgment text provided.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.A No.1436/2018 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. 1436 OF 2018 (T-RES) BETWEEN: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES DVO-05, VTK -2 ROOM NO. 604, 6TH FLOOR A BLOCK, KORAMANGALA BENGALURU-560 047 …APPELLANT (BY SHRI. JEEVAN J. NEERALGI, AGA) AND SCORPIO ENGINEERING PVT. LTD. 132, WHEELER ROAD COX TOWN BENGALURU-560 005 …RESPONDENT (SERVED-UNREPRESENTED) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THIS WRIT APPEAL AND SET ASIDE THE

DATED 07/02/2018 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN WRIT PETITION NOS.3065/2018 AND 5045-5046/2018 [T-RES].

THIS WRIT APPEAL HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 01.09.2022, COMING ON FOR PRONOUNCEMENT OF JUDGMENT

THIS DAY, P.S.DINESH KUMAR

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.