State Of Karnataka Through vs. M/S Mersen INDIA (P) LTD.
Held
The High Court held that the assessee is entitled to the benefit of input tax credit even when claimed belatedly. This decision was based on previous judgments in similar cases.
Facts
The petitioner, State of Karnataka, filed a revision petition against an order allowing the assessee's appeal. The dispute concerned the assessee's entitlement to Input Tax Credit (ITC) claimed belatedly.
Key Issues
The key legal issue was whether the assessee could claim Input Tax Credit belatedly.
Sections Cited
Section 39(1), Section 72(2), Section 36(1)
AI-generated summary — verify with the full judgment below
STRP No.61/2019
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.61 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 MERSEN INDIA (P) LTD. PLOT NO.5 BOOMASANDRA INDUSTRIAL AREA ANEKAL TALUK BANGALORE-560 099 ... RESPONDENT
(BY SHRI. RAVI RAGHAVAN, ADVOCATE)
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT., 2003 AGAINST THE JUDGMENT DATED 11.12.2018 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEAL FILED AGAINST THE ORDER DATED 28.01.2017 PASSED IN VAT.AP.205/2015-16 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-3 BENGALURU, DISMIS
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.