State Of Karnataka vs. M/S Baehal Software 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 a previous judgment in a similar case.
Facts
The State of Karnataka filed a revision petition challenging a judgment that allowed the assessee to claim Input Tax Credit (ITC) belatedly. The original assessment order levied higher tax, penalty, and interest for the period April 2009 to March 2010.
Key Issues
The key legal issue was whether an assessee is entitled to the benefit of Input Tax Credit when it is claimed belatedly.
Sections Cited
Section 39(1), Section 72(2)
AI-generated summary — verify with the full judgment below
STRP No.66/2019
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.66 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. BAEHAL SOFTWARE LTD AIRPORT LANE HAL ESTATE BANGALORE-560 049 ... RESPONDENT
(BY SHRI. ATUL K. ALUR, ADVOCATE)
THIS STRP IS FILED UNDER SEC. 65(1) OF THE KARNATAKA VALUED ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 04.10.2018 PASSED IN STA.NO.480/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEAL FILED AGAINST THE IMPUGNED ORDER DATED 29.07.2017 VAT AP.18/2016-17 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS)-5 BENGALURU ALLOWING THE
The judgment continues below.
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