The State Of Karnataka vs. M/S Integrated Electric Company Private Limited
Held
The Court held that the assessee is entitled to the benefit of Input Tax Credit even when claimed belatedly. This decision aligns with a previous judgment on a similar matter.
Facts
The case concerns whether an assessee is entitled to claim Input Tax Credit (ITC) belatedly. The High Court had previously addressed a similar issue in another case.
Key Issues
The primary issue was whether belated claims for Input Tax Credit are permissible. The court had to determine the eligibility of the assessee for ITC despite the delay.
Sections Cited
STRP No.234/2016
AI-generated summary — verify with the full judgment below
W.A No.1595/2018
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.1595 OF 2018 (T-RES)
BETWEEN:
1 . THE STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BANGALORE - 560 001
2 . THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO-75, DVO-6, B BLOCK KIADB BUILDING, 14TH CROSS PEENYA INDUSTRIAL AREA BANGALORE-560 058 … APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND M/S. INTEGRATED ELECTRIC COMPANY PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR DR. PRAVEEN VIJAYRAGHAVAN NO.497-A, IV PHASE PEENYA INDUSTRIAL AREA BANGALORE - 560 058 …RESPONDENT
(BY SHRI. H.Y.RAJU, ADVOCATE)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THIS WRIT APPEAL AND SET ASIDE THE ORDER DATED 30/1/2018
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.