The Joint Commissioner Of vs. Hcl Infosystems Limited
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 Revenue filed a revision petition challenging a tribunal's order that allowed the assessee to claim Input Tax Credit (ITC) belatedly. The original assessment order had disallowed this claim.
Key Issues
The key issue was whether the assessee could claim Input Tax Credit belatedly.
Sections Cited
Section 65(1)
AI-generated summary — verify with the full judgment below
STRP No.251/2018
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 S.T.R.P No.251 OF 2018 BETWEEN :
1 . THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-1) SHANTHINAGAR BANGALORE
2 . THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-1.3 DVO-I, BENGALURU KARNATAKA BENGALURU-560 022 ... PETITIONERS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
HCL INFOSYSTEMS LIMITED NO.144, SHUBHARAM COMPLEX M.G.ROAD, BENGALURU KARNATAKA BENGALURU-560 001 ... RESPONDENT
(BY SHRI. VIPIN UPADHYAY, ADVOCATE)
THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, AGAINST THE JUDGMENT AND ORDER DATED 06.03.2018 PASSED IN STA NO.116/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEAL AND SETTING ASIDE THE ORDER DATED 3
The judgment continues below.
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