State Of Karnataka vs. M/S C M Envirosystems Private Limited

WA/1596/2018HC KarnatakaGSTCNR KAHC01004166201822 December 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA3 pages

For Respondent: SHRI. H.Y. RAJU, ADVOCATE

AI SummaryDismissed

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 the reasoning provided in a prior case.

Facts

The appeal concerns whether an assessee is entitled to Input Tax Credit (ITC) when it is claimed belatedly. The High Court had previously decided this issue in favor of the assessee in a related case.

Key Issues

The primary legal issue was the eligibility for Input Tax Credit when the claim is made after the prescribed time limit.

Sections Cited

STRP No.234/2016

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.A No.1596/2018 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. 1596 OF 2018 (T-RES) BETWEEN: 1 . STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BANGALORE-560 001 2 . THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO-75, DVO-6, "B" BLOCK KIADB BUILDING, 14TH CROSS PEENYA INDUSTRIAL AREA BANGALORE-560 058 … APPELLANTS (BY SHRI. JEEVAN J. NEERALGI, AGA) AND M/S C.M. ENVIROSYSTEMS PRIVATE LIMITED REPRESENTED BY ITS MANAGING DIRECTOR DR. J. CRASTA PLOT NO.B-194 5TH MAIN ROAD STAGE PEENYA INDUSTRIAL ESTATE BANGALORE-560 058 …RESPONDENT (BY SHRI. H.Y. RAJU, 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

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.