The State Of Karnataka vs. M/S Aditi Incorp
Held
The High Court held that the assessee is entitled to the benefit of input tax credit even when claimed belatedly. This decision aligns with a previous judgment on a similar issue.
Facts
The case concerns the entitlement of an assessee to claim Input Tax Credit (ITC) belatedly. The revenue authorities had disputed this claim, leading to appeals.
Key Issues
The primary issue was whether Input Tax Credit can be claimed belatedly under the KVAT Act.
Sections Cited
Section 39(1)
AI-generated summary — verify with the full judgment below
STRP No.22/2020
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.22 OF 2020 BETWEEN :
THE STATE OF KARNATAKA REPRESENTED THROUGH JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-6), 2ND FLOOR DGSTO-6, TTMC, BMTC BUILDING SHANTHINAGAR BENGALURU-560 027
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-6.5 DVO-6, PEENYA 2ND STAGE KIADB BUILDING BENGALURU-560 058 ... PETITIONERS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND :
M/S ADITI INCORP NO.126, SATYANARAYANA LAYOUT J.C NAGAR MAHALAKSHMIPURAM BENGALURU-560 086 ... RESPONDENT
THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, AGAINST THE JUDGMENT DATED 28.02.2020 PASSED IN STA Nos. 935 AMD 936/2016 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, ALLOWING THE APPEAL AND SETTING ASIDE THE ORDER DATED 09.08.2016
The judgment continues below.
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Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.