Scorpio Engineering Private Limited vs. Assistant Commissioner Of Commercial Taxes

WP/3065/2018HC KarnatakaGSTCNR KAHC01001081201807 February 2018Bench: VINEET KOTHARI8 pages

For Petitioner: Mr. KARTHIK RAGHUNATHAN, ADVFor Respondent: Mr. T.K. VEDAMUTHY, AGA

AI SummaryPartly Allowed

Held

The Court held that the reassessment orders denying ITC claims were illegal and unsustainable. The Court directed the Assessing Authorities to pass fresh orders in accordance with the law as interpreted regarding ITC claims.

Facts

The petitioner filed writ petitions challenging a reassessment order for the period April 2012 to March 2013. The petitioner argued that the demands raised were contrary to a previous High Court decision on Input Tax Credit (ITC).

Key Issues

Whether the denial of Input Tax Credit (ITC) claims by the Assessing Authority was illegal and contrary to established judicial precedent. Whether the appellate authority should entertain appeals on merits without insisting on pre-deposit.

Sections Cited

Section 10(3), Section 35, Section 62

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

1/8 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 07th DAY OF FEBRUARY 2018 BEFORE THE HON'BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION Nos.3065/2018 & 5045-5046/2018 (T-RES) BETWEEN: SCORPIO ENGINEERING PRIVATE LIMITED 132, WHEELER ROAD, COX TOWN BENGALURU-560005. ... PETITIONER (By Mr. KARTHIK RAGHUNATHAN, ADV.,) AND: ASSISTANT COMMISSIONER OF COMMERCIAL TAXES DVO-5, VTK-2, ROOM 604, 6TH FLOOR, ‘A’ BLOCK KORAMANGALA, BENGALURU-47. ... RESPONDENT (By Mr. T.K. VEDAMUTHY, AGA) THESE W.Ps. ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER PASSED BY THE ASST. COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 5.9 DVO .5 BANGALORE DATED 27.10.2016 PASSED BY RESPONDENT VIDE ANNEX-C. THESE W.Ps. COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:- Date of Order 07-02-2018 W.P.Nos.3065/2018 & 5045-5046/2018 Scorpio Engineering Private Limited Vs. Assistant Commissioner of Commercial Taxes 2/8

Mr. Karthik Raghunathan, Adv. for Petitioner Mr. T.K.Vedamurthy, AGA for Respondent

The present writ petitions are filed

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.