State Of Karnataka vs. M/S Bharatiya International Limited
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 similar case.
Facts
The case concerns the eligibility of an assessee for Input Tax Credit (ITC) when claimed belatedly. The assessee had appealed against a re-assessment order that denied this credit.
Key Issues
The key legal issue was whether a taxpayer can claim Input Tax Credit after the prescribed time limit.
Sections Cited
None
AI-generated summary — verify with the full judgment below
STRP No.52/2019
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.52 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. BHARATIYA INTERNATIONAL LIMITED 27/2, GOTTIGERE BANNERGHATTA ROAD BENGALURU-560 008 ... RESPONDENT
(SERVED-UNREPRESENTED)
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, AGAINST THE JUDGMENT DATED 17.10.2018 PASSED IN STA NO. 179/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, ALLOWING THE APPEAL FILED AGAINST THE ORDER DATED 18.03.2017 PASSED IN VAT.AP.268/2015-16 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-4), BAN
The judgment continues below.
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