State Of Karnataka vs. M/S British Bilogicals
Held
The High 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 petitioner, the State of Karnataka, filed a revision petition challenging an order that allowed the assessee to claim Input Tax Credit (ITC) belatedly. The lower appellate tribunal had ruled in favor of the assessee.
Key Issues
The key legal issue was whether an assessee is eligible for Input Tax Credit if it is claimed after the prescribed period.
Sections Cited
None explicitly mentioned as discussed in the judgment text.
AI-generated summary — verify with the full judgment below
STRP No.53/2019
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.53 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 BRITISH BILOGICALS REPRESENTED BY ITS PROPRIETOR SRI. V.S. REDDY NO.30, 10TH MAIN ASHOKA PILLAR ROAD 2ND BLOCK, JAYANAGAR BENGALURU-560 011 ... RESPONDENT
(BY SHRI. R. RAMAMURTHY, ADVOCATE)
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE ORDER DATED 22.10.2018 PASSED IN STA.NO.897/2016 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEAL FILED AGAINST THE ORDER DATED:17.09.2016 PASSED IN VAT.AP.NO.1013 TO 1024/2015-16 ON THE FILE
The judgment continues below.
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