State Of Karnataka Through vs. M/S. Hona Motorcycle And Scooters INDIA Private Limited
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 a previous judgment in a similar case.
Facts
The petitioner, State of Karnataka, filed a revision petition against an order allowing the assessee's appeal. The core issue was whether the assessee was entitled to Input Tax Credit (ITC) claimed belatedly.
Key Issues
The key legal issue was whether a taxpayer can claim Input Tax Credit after the prescribed time limit.
Sections Cited
Section 39(1)
AI-generated summary — verify with the full judgment below
STRP No.64/2019
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.64 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. HONA MOTORCYCLE AND SCOOTERS INDIA PRIVATE LIMITED PLOT NOS.19-142 NARASAPURA INDUSTRIAL AREA KARINAYAKANAHALLI HOBLI MALUR TALUK KOLAR DISTRICT-563 1130 ... RESPONDENT
(BY SHRI. RAVI RAGHAVAN, ADVOCATE)
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT., 2003 AGAINST THE JUDGMENT DATED 20.11.2018 PASSED IN STA.NO.465/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEAL FILED AGAINST THE ORDER DATED 29.06.2017 PASSED IN VAT:AP.63/2016-17, ON THE FIL
The judgment continues below.
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