State Of Karnataka Through vs. M/S Hindusthan Unilever Limited
Held
The High 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 ruling in a similar case.
Facts
The State of Karnataka filed a revision petition challenging a judgment that allowed the assessee to claim Input Tax Credit (ITC) belatedly. The lower authorities had levied higher tax, penalty, and interest.
Key Issues
The key issue was whether the assessee could claim Input Tax Credit belatedly. The court also considered the levy of higher tax, penalty, and interest.
Sections Cited
Section 39(1), Section 36(2), Section 72(2)
AI-generated summary — verify with the full judgment below
STRP No.63/2019
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.63 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. HINDUSTHAN UNILEVER LIMITED BOND'S HOUSE NO.101, SANTHOME HIGH ROAD CHENNAI-600 028 REP. HEREIN BY ITS REGIONAL LEGAL MANAGER MR. SAIF JAMALI
PREVIOUSLY AT C/O MODERN FOOD INDUSTRIES (I) LTD (BAKERY DIVISION), NO.30/30A INDUSTRIAL (BAKERY DIVISION) SUBURB STAGE-II, YESHWANTHAPURA BENGALURU-22 ... RESPONDENT
(BY SHRI. T. SURYANARAYANA, SENIOR ADVOCATE FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE)
The judgment continues below.
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