State Of Karnataka vs. M/S Bharathiya International Limited
Held
The 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 previous judgments on the matter.
Facts
The case concerns whether an assessee is entitled to Input Tax Credit (ITC) when it is claimed belatedly. The High Court had previously addressed a similar issue in another case.
Key Issues
The primary legal issue was the eligibility of an assessee 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
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.1592 OF 2018 (T-RES)
BETWEEN:
1 . STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BANGALORE-560 001
2 . THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA VANIJYA THERIGE KARYALAYA GANDHINAGAR BANGALORE-560 009
3 . THE COMMERCIAL TAX OFFICER AUDIT-4.3, DVO-4, VTK-2 KORAMANGALA BANGALORE-560 058 … APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND M/S BHARATHIYA INTERNATIONAL LIMITED NO.27/2, BANNERGHATTA ROAD GOTTIGERE VILLAGE BENGALURU-560 083 REPRESENTED BY ITS MANAGING DIRECTOR …RESPONDENT
(BY SHRI. GURUAJ KULKARNI, ADVOCATE)
T
The judgment continues below.
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