State Of Karnataka Through vs. M/S Motherson Sumy Systems Limited
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 a previous judgment in a similar case.
Facts
The assessee claimed Input Tax Credit (ITC) belatedly. The assessing officer levied higher tax, penalty, and interest. The appellate tribunal allowed the assessee's appeal.
Key Issues
Whether belated claim of Input Tax Credit is permissible. Whether the assessee is entitled to the benefit of ITC even if claimed belatedly.
Sections Cited
Section 39(2)
AI-generated summary — verify with the full judgment below
STRP No.80/2019
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.80 OF 2019 BETWEEN :
STATE OF KARNATAKA THROUGH THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA P. KALINGARAO ROAD 1ST MAIN ROAD, GANDHINAGAR BENGALURU - 560 009 ... PETITIONER
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
M/S. MOTHERSON SUMY SYSTEMS LIMITED NO.31-B, PHASE-1 INDUSTRIAL AREA KUMALAGODU MYSORE ROAD BENGALURU-560 074 ... RESPONDENT
(BY SHRI. RAVI RAGHAVAN, ADVOCATE)
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT., 2003 AGAINST THE ORDER DATED 21.12.2018 PASSED IN STA.NO.492/2016 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEAL FILED AGAINST THE ORDER DATED 29.04.2016 PASSED IN VAT.AP.Nos.315 to 326/15-16 ON THE FILE OF THE JOINT COMMISSIONER OF C
The judgment continues below.
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