The Joint Commissioner Of vs. M/S Surin Automotive PVT 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 previous judgments in similar cases.
Facts
The case involves a dispute over the assessee's entitlement to Input Tax Credit (ITC) claimed belatedly. The revenue authorities had denied the ITC, but the Karnataka Appellate Tribunal allowed the assessee's appeal.
Key Issues
The key legal issue was whether a taxpayer can claim Input Tax Credit after the prescribed time limit.
Sections Cited
Section 39(1), Section 72(2)
AI-generated summary — verify with the full judgment below
STRP No.252/2018
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 S.T.R.P No.252 OF 2018 BETWEEN :
1 . THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-6 BMTC BUILDING, SHANTHINAGARA BENGALURU
2 . THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT & RECOVERY)-6.9 DVO-6 BENGALURU ... PETITIONERS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
M/S. SURIN AUTOMOTIVE PVT. LTD. NO.16A/6C, PEENYA INDUSTRIAL AREA PHASE-I BANGALORE-560 058 ... RESPONDENT
(BY SHRI. YOVINI RAJESH ROHRA, ADVOCATE)
THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, AGAINST THE JUDGMENT AND ORDER DATED 01.03.2018 PASSED IN STA NO.894/2016 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEAL AND SETTING ASIDE THE ORDER DA
The judgment continues below.
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