State Of Karnataka vs. M/S Biesse Manufacturing Co., PVT. LTD.
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 previous judgments in similar cases.
Facts
The State of Karnataka appealed against a single judge's order that allowed the assessee to claim Input Tax Credit (ITC) belatedly. The core issue was whether the assessee was entitled to this benefit despite the delay.
Key Issues
Whether an assessee can claim Input Tax Credit belatedly. The court considered if the delay in claiming ITC bars the assessee from receiving its benefit.
Sections Cited
None
AI-generated summary — verify with the full judgment below
W.A. NO.1425/2018
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.1425 OF 2018 (T-RES) BETWEEN:
1 . STATE OF KARNATAKA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES VTK BUILDING, GANDHINAGAR BENGALURU-560 009
2 . THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, AUDIT - 6.7 DVO-6, KIADB COMPLEX BLOCK -B, PEENYA INDUSTRIAL AREA 4TH PHASE, 2ND STAGE 14TH CROSS BENGALURU-560 058. …APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND M/S BIESSE MANUFACTURING CO. PVT. LTD. SURVEY NO.32, NO.469 JAKKASANDRA VILLAGE SONDEKOPPA ROAD NELAMANGALA BENGALURU-562 123 …RESPONDENT
(BY SHRI. S. SHARATH, ADVOCATE FOR SHRI. TATA KRISHNA, ADVOCATE)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THIS
The judgment continues below.
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