The State Of Karnataka vs. M/S Bindu Urja Infrastructure Limited
Held
The 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 the reasoning in a prior related case.
Facts
The case concerns whether an assessee is entitled to Input Tax Credit (ITC) when claimed belatedly. The High Court had previously considered this issue in another case.
Key Issues
The primary issue was whether the assessee could claim Input Tax Credit after the prescribed time limit.
Sections Cited
None
AI-generated summary — verify with the full judgment below
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.3392 OF 2016 (T-RES)
BETWEEN:
1 . THE STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BANGALORE-560 001
2 . THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA VANIJYA THERIGE KARYALAYA GANDHINAGAR BANGALORE-560 009
3 . THE DEPUTY COMISSIONER OF COMMERCIAL TAXES (AUDIT & RECOVERY)-2.8 DVO-2, KORAMANGALA BANGALORE-560 047 …APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND M/S. BINDU URJA INFRASTRUCTURE LIMITED UNIT NO.206, 1ST FLOOR PRESTIGE MERIDIAN-II NO.30, M.G.ROAD BANGALORE-560 001 (REPRESENTED BY SHRI. VIVEKANANDA NEKKANTI ASSOCIATE VICE PRESIDENT)
The judgment continues below.
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