State Of Karnataka vs. M/S Ge Be Private LTD
Held
The Court held that the assessee is entitled to the benefit of input tax credit even if it is claimed belatedly. This decision was based on a previous judgment in a similar case.
Facts
The case concerns the eligibility of an assessee for Input Tax Credit (ITC) when it is claimed belatedly. The assessee had claimed ITC for tax periods April 2008 to March 2009 and April 2010 to March 2011.
Key Issues
The key legal issue was whether a belated claim for Input Tax Credit is permissible under the law.
Sections Cited
None
AI-generated summary — verify with the full judgment below
STRP No.26/2019
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.26 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 GE BE PRIVATE LTD NO.60, EXPORT PROMITION INDUSTRIAL PARK WHITEFIELD BENGALURU-560 066 REPRESENTED BY MR. DAYANANDA K ... RESPONDENT
(BY SHRI. RAVI RAGHAVAN, ADVOCATE)
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, AGAINST THE JUDGMENT DATED 30.07.2018 PASSED IN STA NO. 404 AND 405/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, ALLOWING THE APPEALS FILED AGAINST THE ORDER DATED 30.06.2017 AND 17.06.2017 PASSED IN VAT.AP.55/15-16 AND VAT.AP 177
The judgment continues below.
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