M/S. Consolidated Construction Consortium LTD. vs. State Of Karnataka
Held
The High Court held that the claim of input tax credit is indefeasible and cannot be denied on the grounds of the sale invoice not pertaining to the same tax period or not being claimed immediately in the following months. The machinery provisions of filing returns cannot defeat substantive claims under Section 10(3) of the KVAT Act.
Facts
The petitioners sought to claim input tax credit (ITC) on purchases, irrespective of the month in which the selling dealer raised invoices or the month immediately following the purchase. The assessing authorities denied this claim, leading to the present writ petitions.
Key Issues
Whether input tax credit can be denied solely based on the timing of invoice generation or claim submission, and if the machinery provisions of the Act can override substantive ITC claims.
Sections Cited
Section 10(3), Section 35, Section 39(1), Section 36(1), Rule 128
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Heard together (11 matters)
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1/123 IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 10TH DAY OF JANUARY, 2018
BEFORE
THE HON'BLE Dr.JUSTICE VINEET KOTHARI
W.P.Nos.58917-58928/2016, W.P.Nos.26349-26360/2017, W.P.Nos.27983-27994/2016, W.P.Nos.27995-28006/2016, W.P.Nos.28796/2016 & 28997 – 29007/2016, W.P.Nos.31159-31170/2016, W.P.Nos.31430-31441/2016, W.P.Nos.33906-33917/2016, W.P.Nos.34001/2016 & 36313-36323/2016, W.P.Nos.35703-35708/2016, W.P.No.36404/2016, W.P.Nos.37148-37159/2016, W.P.Nos.39369-39380/2016, W.P.Nos.46927-46938/2016, W.P.Nos.46927-46938/2016, W.P.Nos.46939-46950/2016, W.P.Nos.53182-53193/2016, W.P.Nos.55050/2016 & 58511-58521/2016, W.P.Nos.59250-59261/2016, W.P.Nos.4199-4210/2017, W.P.Nos.8042/2017 & 19016- 19062/2017, W.P.No.8044/2017, W.P.Nos.8045/2017 & 25845-25855/2017, W.P.Nos.8046/2017 & 25856- 25866/2017, W.P.Nos.8183-8194/2017, W.P.Nos.8206/2017 & 10601-10611/2017, W.P.Nos.11384- 11395/2017, W.P.Nos.11674-11685/2017, W.P.Nos.12165/2017 & 16929-16940/2017, W.P.Nos.20454-20465/2017, W.P.Nos.26337-26348/2017, W.P.Nos.26361-26372/2017, W.P.Nos.26779-26790/2017, W.P.Nos.26899-26910/2017, W.P.Nos.27451/2017 & R
Date of Judgment 10-01-2018 W.P.No
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