M/S Sspdl Interserve PVT LTD vs. The Commissioner Of Commercial Taxes In Karantaka
Held
The Court directed the Deputy Commissioner of Commercial Taxes to consider the petitioner's rectification application. The authority was instructed to pass orders in accordance with the law, a previous High Court decision, and the relevant circular.
Facts
The petitioner filed a rectification application seeking input tax credit for the assessment period 2013-14. The petitioner relied on a previous High Court decision and a circular issued by the Commissioner of Commercial Taxes.
Key Issues
Whether the Deputy Commissioner should consider the petitioner's application for input tax credit based on a prior judgment and a departmental circular.
AI-generated summary — verify with the full judgment below
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 18TH DAY OF JULY, 2018
BEFORE
THE HON’BLE MR. JUSTICE B. VEERAPPA
WRIT PETITION No.30607/2018(T-RES)
BETWEEN:
M/S SSPDL INTERSERVE PVT LTD NO.117/6, THE RETRET, TARABANAHALLI VILLAGE, JALA HOBLI, BENGALURU-560064. REPRESENTED BY ITS MG. DIRECTOR SRI PRAKASH CHALLA, AGED 64 YEARS. ... PETITIONER
(BY SRI K. M. SHIVAYOGISWAMY, ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES IN KARANTAKA, COMMERCIAL TAXES BUILDINGS, GANDHINAGAR, BANGALORE-560009. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT & RECOVERY) - 5.7,
2 DVO-5, 6TH FLOOR, A BLOCK, VTK-2, RAJENDRANAGARA KORAMANGALA, BENGALURU-560047. 3. THE ASSISTANT COMMISSIONER OF COMMERCITAL TAXES, LVO-152, YESHWANTHPUR BANGALORE-560 022. ... RESPONDENTS
(BY SRI T.K. VEDAMURTHY, AGA)
****
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE SECOND RESPONDENT AUTHORITY TO CONSIDER THE RECTIFICATION APPLICATION FILED BY THE PETITIONER IN RESPECT OF GRANT OF INPUT TAX CREDIT UNDER THE KVAT ACT, FOR THE ASSESSMENT PE
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