The Assistant Commissioner vs. Scorpio Engineering PVT LTD

WA/1433/2018HC KarnatakaGSTCNR KAHC01007100201822 December 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA3 pages

For Respondent: SHRI. R. KARHTIK, ADVOCATE

AI SummaryDismissed

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 previous pronouncements by the Court on similar matters.

Facts

The Assistant Commissioner of Commercial Taxes appealed a High Court order that allowed the assessee to claim Input Tax Credit (ITC) belatedly. The core issue revolved around the eligibility for ITC even when claimed after the prescribed due date.

Key Issues

The primary legal issue was whether an assessee can claim Input Tax Credit belatedly, and if so, under what conditions.

Sections Cited

None

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.A. No.1433/2018 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. 1433 OF 2018 (T-RES) BETWEEN: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES DVO-05, VTK -2 ROOM NO. 604, 6TH FLOOR A BLOCK, KORAMANGALA BENGALURU-560 047 …APPELLANT (BY SHRI. JEEVAN J. NEERALGI, AGA) AND SCORPIO ENGINEERING PVT. LTD. 132, WHEELER ROAD COX TOWN BENGALURU-560 005 …RESPONDENT (BY SHRI. R. KARHTIK, ADVOCATE) 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 07/02/2018 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN WRIT PETITION NOS.3064/2018 AND 5047-5048/2018 [T-RES].

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

THIS DAY, P.S.DI

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.