State Of Karnataka Through vs. M/S Lalchand Devikishankularia
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 petitioner, State of Karnataka, filed a revision petition challenging a tribunal order that allowed the assessee input tax credit. The assessee claimed the input tax credit belatedly for the tax periods April 2013 to March 2014 and April 2014 to March 2015.
Key Issues
The key issue was whether an assessee can claim input tax credit belatedly under the Karnataka Value Added Tax Act, 2003.
Sections Cited
39(1), 36(1), 72(2)
AI-generated summary — verify with the full judgment below
STRP No.59/2019
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.59 OF 2019 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. LALCHANDDEVIKISHANKULARIA M/S DEV & ASSOCIATES NO.9, 1ST CAR STREET HALASURU BENGALURU-560 008 ... RESPONDENT
(BY SHRI. H.Y. HARISH, ADVOCATE)
THIS STRP IS FILED UNDER SEC.65(1) OF KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED:11.09.2018 PASSED IN STA.NO.566 AND 567/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEAL FILED AGAINST THE ORDER DATED 31.08.2017 PASSED IN VAT:AP.194 & 195/2015-16 BY THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPE
The judgment continues below.
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