State Of Karnataka vs. M/S Sri Laven Engineering Private Limited

WA/1642/2018HC KarnatakaGSTCNR KAHC01030492201822 December 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA3 pages

For Respondent: SHRI. H.Y. RAJU, ADVOCATE

AI SummaryDismissed

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 the reasoning provided in a prior judgment.

Facts

The case concerns whether an assessee is entitled to Input Tax Credit (ITC) when it is claimed belatedly. The High Court had previously ruled in favor of the assessee in a related case.

Key Issues

The primary issue was the eligibility for Input Tax Credit when claimed after the prescribed due date.

Sections Cited

STRP No.234/2016

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.A No.1642/2018 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.1642 OF 2018 (T-RES) BETWEEN: 1 . STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA DR. AMBEDKAR ROAD BANGALORE-560 001 2 . THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO-75, DVO-6, B BLOCK KIADB INDUSTRIAL AREA BANGALORE-560 058 … APPELLANTS (BY SHRI. JEEVAN J. NEERALGI, AGA) AND M/S. SRI. LAVEN ENGINEERING PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR SHRI. BALAJI S NO.B-37, 3RD STAGE PEENYA INDUSTRIAL ESTATE BANGALORE-560 058 …RESPONDENT (BY SHRI. H.Y. RAJU, ADVOCATE) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THIS WRIT APPEAL AND SET ASIDE THE

DATED

The judgment continues below.

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Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.