M/S Gcl Private Limited vs. The State Of Karnataka
Held
The Court held that the claim of input tax credit (ITC) is indefeasible and cannot be denied on the grounds that the claim was not made in the same tax period as the sale invoice or immediately following the purchase month. The machinery provisions of filing returns cannot defeat substantive claims under Section 10(3) of the KVAT Act.
Facts
The petitioners sought to deduct input tax paid on purchases from their output tax liability, irrespective of the month in which the selling dealer raised invoices. The assessing authorities denied this claim, restricting it to the same tax period.
Key Issues
Whether input tax credit can be denied solely based on the tax period in which the purchase invoice was raised or the claim was made, and if the machinery provisions of the Act can override substantive rights to ITC.
Sections Cited
Section 10(3), Section 35, Section 36(1), Section 39(1)
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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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