State Of Karnataka vs. M/S. Brithish Enginees (INDIA ) Private LTD
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 related case.
Facts
The case involves a dispute over the assessee's eligibility for input tax credit when claimed belatedly. The Karnataka Appellate Tribunal had allowed the appeal, setting aside the reassessment order.
Key Issues
The key legal issue was whether input tax credit can be claimed belatedly under the relevant tax laws.
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
STRP No.26/2020
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.26 OF 2020 BETWEEN :
1 . STATE OF KARNATAKA REP. BY THE COMMISSIONER OF COMMERCIAL TAXES 1ST MAIN ROAD GANDHINAGAR BENGALURU-560 009
2 . THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-4 SHANTINAGAR BENGALURU-560 027
3 . THE COMMERCIAL TAX OFFICER (AUDIT-4,1), DVO-4 KORAMANGALA BENGALURU-560 047 ... PETITIONERS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
M/S. BRITHISH ENGINEES (INDIA ) PRIVATE LTD NO.6A, ATTIBELE INDUSTRIAL AREA ATTIBELE, ANEKAL TALUK BENGALURU-560 107 ... RESPONDENT
(BY SHRI. ATUL K. ALUR, ADVOCATE)
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 01.07.2019 PASSED IN STA.NO.291/2017
The judgment continues below.
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