The State Of Karnataka vs. M/S Wipro Enterprises (P) Limited
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 a previous judgment in a related case.
Facts
The State of Karnataka challenged a High Court order that allowed the assessee to claim Input Tax Credit (ITC) belatedly. The original assessment order levied higher tax, penalty, and interest.
Key Issues
The primary issue was whether an assessee can claim Input Tax Credit belatedly. The court considered if such a claim is permissible under the law.
Sections Cited
SEC.39(1), 72(2)
AI-generated summary — verify with the full judgment below
STRP No.25/2020
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.25 OF 2020
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 WIPRO ENTERPRISES (P) LIMITED (FORMERLY KNONWN AS M/S WIPRO LIMITED) PLOT NO.4, ANTHARASANAHALLI INDUSTRIAL AREA TUMKUR -560 078 ... RESPONDENT
(BY SHRI. G. SHIVADASS, SENIOR ADVOCATE FOR SHRI. RAVI RAGHAVAN, ADVOCATE)
THIS STRP IS FILED UNDER SEC. 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 25.03.2019, PASSED IN STA.NO.592/2016 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEAL AND FILED AGAINST THE ORDER DATED 02.03.20
The judgment continues below.
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