The Assistant Commissioner Of Commercial Taxes vs. Sri Kanaheyallal Patel

WA/1432/2018HC KarnatakaGSTCNR KAHC01007099201822 December 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA3 pages

AI SummaryDismissed

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 the reasoning provided in a previous judgment.

Facts

The appeal concerns whether an assessee is entitled to claim Input Tax Credit (ITC) belatedly. The High Court had previously ruled in favor of the assessee on this issue in a related case.

Key Issues

The primary issue was whether the benefit of Input Tax Credit could be availed even if it was claimed belatedly.

Sections Cited

None

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.A. No.1432/2018 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.1432 OF 2018 (T-RES) BETWEEN: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AUDIT-2.5, D.V.O - 02 ROOM NO.505, 5TH FLOOR A BLOCK, VTK-II KORAMANGALA BANGALORE-560 047 …APPELLANT (BY SHRI. JEEVAN J. NEERALGI, AGA) AND SRI KANAHEYALLAL PATEL AGED ABOUT 42 YEARS PROPRIETOR OF M/S. BALAJI ELECTRICALS NO.43, UTTARHALLI MAIN ROAD SUBRAMANYAPURA POST BANGALORE-560 061 …RESPONDENT THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THIS WRIT APPEAL AND SET ASIDE THE

DATED 06/02/2018 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN WRIT PETITION NOS.48393/2016 & 49461-471/2016 [T-RES].

THIS WRIT APPEAL HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 01.09.2022, COMING ON FO

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.