The State Of Karnataka vs. M/S British Engines (INDIA) PVT LTD

STRP/10/2021HC KarnatakaGSTCNR KAHC01012387202122 December 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA3 pages

For Petitioner: SHRI. JEEVAN J. NEERALGI, AGAFor Respondent: SHRI. ATUL K. ALUR, ADVOCATE

AI SummaryDismissed

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 case concerns the entitlement of an assessee to Input Tax Credit (ITC) when it is claimed belatedly. The assessee had claimed ITC, and the tax authorities had issued a re-assessment order.

Key Issues

The primary legal issue was whether a taxpayer can claim Input Tax Credit after the prescribed time limit.

Sections Cited

No specific sections of the CGST/SGST Act or Rules were explicitly discussed or mentioned in the provided judgment text.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

STRP No.10/2021 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.10 OF 2021 BETWEEN : THE STATE OF KARNATAKA REPRESENTED 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 ENGINES (INDIA) PVT. LTD. NO.6A, ATTIBELE INDUSTRIAL AREA ATTIBELE, ANEKAL TALUK BENGALURU-562 107 ... RESPONDENT (BY SHRI. ATUL K. ALUR, ADVOCATE) THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE ORDER DATED 07.06.2019 PASSED IN STA.NO.327/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGLAURU, ALLOWING THE APPEAL AND SETTING ASIDE THE

DATED 13.03.2017 PASSED IN VAT.AP.NO.134/2016-17 ON THE FILE OF THE JOINT COMMIS

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.