The Assistant Commissioner Of Commercial Taxes vs. Scorpio Engineering Private 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 STRP No.234/2016.
Facts
The Assistant Commissioner of Commercial Taxes filed a writ appeal challenging an order that allowed the assessee to claim Input Tax Credit (ITC) belatedly. The core issue was whether such belated claims are permissible.
Key Issues
The primary legal issue was whether an assessee can claim Input Tax Credit belatedly.
Sections Cited
STRP No.234/2016
AI-generated summary — verify with the full judgment below
W.A No.1593/2018
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.1593 OF 2018 (T-RES) BETWEEN:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES DVO-5, VTK-2, ROOM NO.604 6TH FLOOR, A BLOCK KORAMANGALA BENGALURU-560 047 … APPELLANT
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND SCORPIO ENGINEERING PRIVATE LIMITED 132, WHEELER ROAD COX TOWN BENGALURU-560 005 …RESPONDENT
(SERVED-UNREPRESENTED)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THIS WRIT APPEAL AND SET ASIDE THE ORDER DATED 7/2/2018 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN WRIT PETITION NO.3066/2018. THIS WRIT APPEAL HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 01.09.2022, COMING ON FOR PRONOUNCEMENT OF JUDGMENT
THIS DAY, P.S.DINESH KUMAR. J, PRONOUNCED THE FOLLOWIN
The judgment continues below.
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