The State Of Karnataka vs. Ingram Micro INDIA 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 the reasoning provided in a previous case.
Facts
The case concerns whether an assessee is entitled to claim Input Tax Credit (ITC) belatedly. The High Court had previously ruled in favor of the assessee in a related case.
Key Issues
The primary issue was whether a belated claim for Input Tax Credit is permissible.
Sections Cited
STRP No.234/2016
AI-generated summary — verify with the full judgment below
W.A No.1576/2017
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.1576 OF 2017 (T-RES)
BETWEEN:
1 . THE STATE OF KARNATAKA REPRESENTED HEREIN BY THE PRINCIPAL SECRETARY FINANCE DEPARTMENT GOVERNMENT OF KARNATAKA VIDHANA SOUDHA BANGALORE-560 001
2 . THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT -41) VANIJYA THERIGE KARYALAYA KORAMANGALA BANGALORE-560 047 …APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND INGRAM MICRO INDIA PVT. LTD. NO.12, SG BUSINESS CENTER NEW HOSUR ROAD WILSON GARDEN BANGALORE-560 027 REPRESENTED HEREIN BY ITS DEPUTY GENERAL MANAGER MR. MANIKATH NANDAKUMAR …RESPONDENT
(BY SHRI. T. SURYANARAYANA, SENIOR ADVOCATE FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE)
The judgment continues below.
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