State Of Karnataka vs. M/S Aditya Birla Nuvo Limited
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 a previous judgment in a similar case.
Facts
The case involves a dispute over the eligibility of Input Tax Credit (ITC) claimed belatedly by the assessee. The assessing officer had disallowed the ITC, which was upheld by the Joint Commissioner but later set aside by the Karnataka Appellate Tribunal.
Key Issues
The key legal issue was whether the assessee could claim Input Tax Credit belatedly.
Sections Cited
Section 39(2)
AI-generated summary — verify with the full judgment below
STRP No.51/2019
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.51 OF 2019 BETWEEN :
STATE OF KARNATAKA THROUGH THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA P. KALINGARAO ROAD IST MAIN ROAD GANDHINAGAR BENGALURU-560 009 ... PETITIONER
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
M/S. ADITYA BIRLA NUVO LIMITED NO.14/1, C.J. ROAD BENGALURU-560 002 ... RESPONDENT
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE ORDER DATED 05.10.2018 PASSED IN STA.NO.01/2016 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEAL AND SETTING ASIDE THE ORDER DATED 28.10.2015 PASSED IN VAT.AP.235 TO 246/15-16 (A.Y.2011-12) ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS)-3 BENGALURU, DISMISSING THE APPEAL AND UPHOLD
The judgment continues below.
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