The State Of Karnataka vs. M/S Gerb Vibration Control System PVT LTD
Held
The High 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 case concerns the eligibility of an assessee for Input Tax Credit (ITC) when claimed belatedly. The Revenue challenged the appellate tribunal's decision that allowed the ITC claim.
Key Issues
The primary issue was whether a belated claim for Input Tax Credit is permissible under the law.
Sections Cited
Section 65(1)
AI-generated summary — verify with the full judgment below
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.24 OF 2020
BETWEEN :
1 . THE STATE OF KARNATAKA REPRESENTED THROUGH THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA P. KALINGARAO ROAD 1ST MAIN ROAD, GANDHINAGAR BENGALURU-560 009
2 . THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-6) SHANTHINAGAR BENGALURU-560 027
THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (AUDIT-6.2)
DVO-6, DGSTO-06
BENGALURU-560 058 ... PETITIONERS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
M/S GERB VIBRATION CONTROL SYSTEM PVT. LTD. NO.27-A, 2ND PHASE PEENYA INDUSTRIAL AREA BENGALURU-560 048
... RESPONDENT
(BY SHRI. SYED JAMAL, ADVOCATE)
The judgment continues below.
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