Scorpio Engineering Private Limited vs. Assistant Commissioner Of Commercial Taxes
Held
The Court held that the impugned reassessment orders denying ITC were illegal and unsustainable. The Court directed the appellate authority to entertain the pending appeals on merits without insisting on pre-deposit.
Facts
The petitioner challenged a reassessment order for the period April 2013 to March 2014. The petitioner argued that the demands raised were contrary to a previous High Court decision regarding Input Tax Credit (ITC).
Key Issues
Whether the denial of Input Tax Credit (ITC) by the assessing authority was contrary to established judicial precedent. Can appellate authorities be directed to decide appeals on merits without pre-deposit in light of a favorable High Court judgment?
Sections Cited
Section 10(3)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
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.
THIS W.P. COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:-
Date of Order 07-02-2018 W.P.No.3066/2018 2/8
ORDER
Mr. Karthik Raghunathan, Adv. for Petitioner Mr. T.K.Vedamurthy, AGA for Respondent
The present writ petitions are filed against the reassessment order da
The judgment continues below.
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