M/S Sspdl Interserve PVT LTD vs. The Deputy Commissioner Of Commercial Taxes

WP/51182/2019HC KarnatakaGSTCNR KAHC01049442201926 November 2019Bench: S.SUJATHA7 pages

For Petitioner: SRI K.M.SHIVAYOGISWAMY, ADVFor Respondent: SRI T.K.VEDAMURTHY, AGA

AI SummaryRemanded

Held

The Court held that the selling dealer was registered during the relevant tax periods. The disallowance of input tax credit solely on the ground of the selling dealer being de-registered was not acceptable. The matter was remitted for reconsideration.

Facts

The petitioner challenged a reassessment order and demand notice that disallowed input tax credit. The disallowance was primarily based on the selling dealer being considered de-registered during the relevant period.

Key Issues

Whether input tax credit can be disallowed if the selling dealer was registered during the period of transaction, and if the purchasing dealer has provided proof of tax payment.

Sections Cited

Section 39[1]

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF NOVEMBER, 2019 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.51182/2019 (T – RES) BETWEEN: M/s. SSPDL INTERSERVE PVT. LTD., No.117/6, THE RETRET TARABANAHALLI VILLAGE JALA HOBLI, BENGALURU-560064 REP. BY ITS MANAGING DIRECTOR SRI PRAKASH CHALLA AGED 64 YEARS. …PETITIONER (BY SRI K.M.SHIVAYOGISWAMY, ADV.) AND: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES [AUDIT & RECOVERY]-5.4 DVO-5, 6TH FLOOR, A BLOCK VTK-2, RAJENDRANAGARA KORAMANGALA BENGALURU-560047. …RESPONDENT (BY SRI T.K.VEDAMURTHY, AGA.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED REASSESSMENT

ORDER PASSED BY THE RESPONDENT AUTHORITY UNDER THE PROVISIONS OF THE KVAT ACT, IN RELATION TO THE ASSESSMENT PERIOD 2014-15 DATED 30.04.2019 AND THE CONSEQUENTIAL DEMAND NOTICE ISSUED THERETO DATED 30.04.2019 VIDE ANNEXURE-G AND H RESPECTIVELY, IN SO FAR IT RELATES TO DIS-ALLOWANCE OF INPUT TAX CREDIT; AND ETC.,

THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-

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.