M/S Rmc Readymix (INDIA) PVT LTD. vs. State Of Karnataka
Held
The Court held that the claim of input tax credit is indefeasible and cannot be denied based on the timing of sales invoices or the immediate month of purchase. The machinery provisions for filing returns cannot defeat substantive claims under the Act.
Facts
The petitioners sought to claim input tax credit (ITC) on purchases, even if the corresponding sales invoices were not from the same tax period or were not claimed immediately in the following month. The assessing authorities denied this claim, leading to the present writ petitions.
Key Issues
Whether input tax credit can be denied solely on the basis that the sales invoice is not from the same tax period or not claimed immediately after purchase. Whether the machinery provisions of filing returns can override substantive claims for ITC.
Sections Cited
Section 10(3), Section 35, Section 36(1), Section 39(1)
AI-generated summary — verify with the full judgment below
Heard together (11 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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
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.
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.