The Joint Commissioner Of Commercial Taxes vs. M/S Samsung R And D Institute (INDIA) Bangalore PVT LTD
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 aligns with previous judgments on similar issues.
Facts
The case concerns the eligibility of an assessee for Input Tax Credit (ITC) when it is claimed belatedly. The revenue department contested this claim.
Key Issues
The primary issue was whether a belated claim for Input Tax Credit is permissible under the law.
Sections Cited
Section 65(1) of the Karnataka Value Added Tax Act, 2003
AI-generated summary — verify with the full judgment below
STRP No.243/2018
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 S.T.R.P No.243 OF 2018 BETWEEN :
1 . THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-5, SHANTHINAGAR BENGALURU
2 . THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)5.3, DVO-05 BENGALURU ... PETITIONERS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
M/S. SAMSUNG R & D INSTITUTE (INDIA) BANGALORE PVT. LTD. #3870, ORION BUILDING BAGMANDE CONSTELLATION BUSINESS PARK DODDANAEKUNDI CIRCLE ORR ROAD, MARATHAHALLI BENGALURU-560 037 ... RESPONDENT
(BY SHRI. M. THIRUMALESH, ADVOCATE)
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 20.04.2018 PASSED IN STA.NO.429/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALUR
The judgment continues below.
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