The Commissioner Of Commercial Taxes vs. M/S D C Auto Parts (PVT) LTD
Held
The Court held that the assessee is entitled to the benefit of input tax credit even when claimed belatedly. This decision was based on previous judgments in similar cases.
Facts
The Commissioner of Commercial Taxes filed a revision petition against a judgment allowing the assessee's appeals. The core issue was whether the assessee was entitled to Input Tax Credit (ITC) claimed belatedly.
Key Issues
Whether an assessee is eligible for Input Tax Credit if it is claimed after the prescribed period.
Sections Cited
None
AI-generated summary — verify with the full judgment below
STRP No.3/2019
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.3 OF 2019 BETWEEN :
THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALA P. KALINGARAO ROAD 1ST MAIN ROAD GANDHINAGAR BENGALURU-560 009 ... PETITIONER
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
M/S D.C. AUTO PARTS (PVT) LTD A-267, 6TH MAIN, 2ND STAGE PEENYA INDUSTRIAL ESTATE BENGLAURU-58 ... RESPONDENT
(SERVED-UNREPRESENTED)
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT., 2003 AGAINST THE JUDGMENT AND DECREE DATED: 09.07.2018 PASSED IN STA.NO.554 TO 556/2016 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEALS FILED AGAINST THE ORDER DATED 04.04.2016 PASSED IN VAT:AP:MPS/495 TO 501/14-15 VAT:AP:NOS.502 TO 508/14-15, VAT:AP:509 TO 513/15 ON THE FILE OF THE JOINT C
The judgment continues below.
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