The State Of Karnataka vs. M/S Sterling And Wilson Powergen PVT LTD
Held
The 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 petitioners, the State of Karnataka and its tax authorities, challenged a decision allowing the respondent assessee to claim Input Tax Credit (ITC) belatedly. The case involved tax periods from April 2011 to March 2014.
Key Issues
The primary issue was whether an assessee can claim Input Tax Credit belatedly under the Karnataka Value Added Tax Act, 2003.
Sections Cited
Section 36(1), Section 65(1)
AI-generated summary — verify with the full judgment below
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. 212 OF 2018
BETWEEN :
1 . THE STATE OF KARNATAKA REPRESENTED BY THE SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU-560 001
2 . THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS)-4 BENGALURU-560 027
3 . THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (A & R) 4.9, DVO-4 KORAMANGALA BENGALURU-560 047 ... PETITIONERS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
M/S. STERLING AND WILSON POWERGEN PVT. LTD. NO.4A/14, 4TH MAIN THAVAREKERE MAIN ROAD CHIKKA ADUGODI NEW EXTENSION BENGALURU-560 029 ... RESPONDENT
(BY SHRI. M. THIRUMALESH, ADVOCATE)
THIS STRP IS FILED UN
The judgment continues below.
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