M/S. Bharathiya International Limited vs. The State Of Karnataka
Held
The Court held that the claim of ITC cannot be restricted to the tax period in which the purchase was effected. Machinery provisions for filing returns cannot override substantive provisions allowing ITC claims.
Facts
The petitioner sought to claim input tax credit (ITC) under the KVAT Act, 2003. The respondents restricted the claim based on the tax period in which the purchase was effected, contrary to the petitioner's interpretation of Section 10(3).
Key Issues
Whether input tax credit can be restricted to the same tax period as the purchase invoice, and if procedural provisions can override substantive rights to ITC.
Sections Cited
Section 10(3), Section 35
AI-generated summary — verify with the full judgment below
1/13 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JANUARY, 2018 BEFORE THE HON’BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION Nos.509-511/2018 (T-RES)
BETWEEN:
M/s. Bharathiya International Limited No.27/2, Bannerghatta Road, Gottigere Village Bengaluru-560 083 Represented by its Managing Director.
... Petitioner
(By Sri Gururaj Kulkarni, Advocate)
AND:
The State of Karnataka Represented by its Principal Secretary Finance Department Vidhana Soudha Bangalore-560 001
The Commissioner of Commercial Taxes Karnataka Vanijya Therige Karyalaya Gandhinagar, Bangalore-560 009. 3. The Commercial Tax Officer Audit-4.3, DVO-4, VTK-2, Koramangala, Bangalore-560 058. ... Respondents (By Sri T.K. Vedamurthy, AGA)
Date of order: 30-01-2018 in WP Nos.509-511/2018 M/s.Bharathiya International Limited. vs. The State of Karnataka & ors.
2/13
These Writ Petitions are filed under Articles 226 and 227 of the Constitution of India praying to issue direction to respondents for interpretation or reading of secti
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