State Of Karnataka vs. Shri Ravichandra Sherigar

STRP/14/2020HC KarnatakaGSTCNR KAHC01020996202022 December 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA3 pages

For Petitioner: SHRI. JEEVAN J. NEERALGI, AGAFor Respondent: SMT. PREETHI S. PATEL, ADVOCATE

AI SummaryDismissed

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 of the same Court.

Facts

The State of Karnataka filed a revision petition challenging a High Court judgment that allowed the assessee to claim Input Tax Credit (ITC) belatedly. The lower authorities had initially denied the ITC claim.

Key Issues

The key legal issue was whether an assessee can claim the benefit of Input Tax Credit after the prescribed time limit.

Sections Cited

Section 65(1)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

STRP No.14/2020 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.14 OF 2020 BETWEEN : 1 . STATE OF KARNATAKA REPRESENTED BY THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) MANGALURU-575 001 2 . THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AUDIT AND RECOVERY AND DVO MANGALURU-575 001 ... PETITIONERS (BY SHRI. JEEVAN J. NEERALGI, AGA) AND : SHRI. RAVICHANDRA SHERIGAR PROPRIETOR NATIONAL EQUIPMENT NO.7, 188A, KINNIMULKY UDUPI-576 101 ... RESPONDENT (BY SMT. PREETHI S. PATEL, ADVOCATE) THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, AGAINST THE JUDGMENT DATED 07.08.2019 PASSED IN STA NO. 305/2018 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, ALLOWING THE APPEAL AND SETTING ASIDE THE RE-ASSESSMENT

DATED 08.09.2016 PASSE

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.