The State Of Karnataka vs. M/S Hindustan Coca Cola Beverages PVT.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 the reasoning in a previous related case.
Facts
The appeal concerns whether an assessee is entitled to Input Tax Credit (ITC) when it is claimed belatedly. The High Court had previously considered a similar issue in another case.
Key Issues
The primary issue was whether a belated claim for Input Tax Credit is permissible. The court examined the entitlement to ITC despite the delay in claiming it.
Sections Cited
STRP No.234/2016
AI-generated summary — verify with the full judgment below
W.A. NO.3881/2016
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.3881 OF 2016 (T-RES)
BETWEEN:
1 . THE STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BANGALORE-560 001
2 . THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-2.4), VAT DIVISION-II DVO-2, KORAMANGALA BANGALORE-560 047 …APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND M/S HINDUSTAN COCA COLA BEVERAGES PVT. LTD. 18, KIADB INDUSTRIAL AREA BIDADI HOBLI, RAMANAGAR TALUK RAMANAGAR DISTRICT-571 511 BY GPA HOLDER SRI. NAGESH PADIYAR …RESPONDENT
(BY SHRI. RAVI RAGHAVAN, ADVOCATE)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.8372/2016 DATED 04/04/2016.
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.