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 was based on a previous ruling in a similar case.
Facts
The case concerns whether an assessee is entitled to Input Tax Credit (ITC) when claimed belatedly. The revenue department contested this claim, leading to appeals.
Key Issues
The primary issue was the eligibility for Input Tax Credit when claimed after the prescribed period.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
STRP No.12/2021
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.12 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 IV FLOOR, A WING, BUILDING 9A R.M.Z. ECOWORLD SARJAPUR OUTER RING ROAD VARTHUR HOBLI BENGALURU-560 037 ... 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.
The judgment continues below.
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