State Of Karnataka vs. M/S Bharat Earth Movers 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 the reasoning provided in a prior related case.
Facts
The case concerns the eligibility of an assessee for Input Tax Credit (ITC) when it is claimed belatedly. The High Court had previously considered a similar issue in another case.
Key Issues
The key legal issue was whether an assessee can claim Input Tax Credit after the prescribed time limit.
Sections Cited
None
AI-generated summary — verify with the full judgment below
STRP No.17/2017
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.17 OF 2017
BETWEEN :
STATE OF KARNATAKA BY THE SECRETARY DEPT. OF FINANCE VIDHANA SOUDHA BANGALORE-560 001 ... PETITIONER
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
M/S. BHARAT EARTH MOVERS LIMITED BEML SOUDHA, NO.23/1 4TH MAIN ROAD SAMPANGI RAM NAGAR BENGALURU-560 027 ... RESPONDENT
(BY SHRI. RAVI RAGHAVAN, ADVOCATE)
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT., AGAINST THE JUDGMENT AND DECREE DATED 5.1.2016 PASSED IN STA NO.369/2015 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, PARTLY ALLOWING THE APPEAL FILED UNDER SEC.63(1) OF KARNATAKA VALUE ADDED TAX ACT, 2003.
The judgment continues below.
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