M/S. G.G. Tronics INDIA PVT. LTD. vs. The Assistant Commissioner Of Commercial Taxes
Held
The Court held that rejecting ITC solely based on the month the invoice was raised is unjustifiable, following its prior ruling in Sonal Apparels. The impugned order was set aside.
Facts
The petitioner claimed Input Tax Credit (ITC) under Section 10(3) of the KVAT Act for tax periods April 2013-March 2014 and April 2014-March 2015. The assessing officer rejected this claim, relying on a previous court order.
Key Issues
Whether Input Tax Credit can be denied if not disclosed in the invoice of a particular month, contrary to established legal position.
Sections Cited
Section 10(3), Section 10(5), Section 20
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 25TH DAY OF JULY, 2019
BEFORE
THE HON’BLE MRS.JUSTICE S.SUJATHA
WRIT PETITION NO.48369 OF 2017 AND WRIT PETITION NO.51231 OF 2017(T-RES)
BETWEEN:
M/s.G.G.Tronics India Pvt. Ltd., Plot No.10, 6th Main, 3rd Phase, Peenya Industrial Area, Bengaluru – 560058. (A Private Limited Company incorporated under The Companies Act, 1956 and represented by its Authorised Signatory) ... Petitioner (By Sri.Jeevan.J.Neeralgi, Advocate)
AND :
The Assistant Commissioner of Commercial Taxes,
1st Floor, 1st Block, KIADB Building,
Peenya 2nd Stage,
LVO-075
Bengaluru – 560058. 2
The State of Karnataka,
Represented herein by the Principal Secretary – Finance Department,
Government of Karnataka,
Vidhana Soudha,
Bengaluru – 560001. … Respondents (By Sri.T.K.Vedamurthy, AGA)
These Writ Petitions filed under Articles 226 and 227 of the Constitution of India, praying to declare that Section 10(3) of the KVAT Act envisages computation of a dealer’s net tax liability by deducting the input tax paid on its purchases from its output tax liability, irrespe
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