M/S Vee Vee Controls Private Limited vs. The State Of Karnataka
Held
The Court held that the claim of ITC is indefeasible and cannot be denied based on the timing of invoices or the tax period. 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, even if the invoices were not from the same tax period or immediately following the purchase 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 grounds that the purchase invoices do not pertain to the same tax period or were not claimed in the immediately following months.
Sections Cited
Section 10(3), Section 35, Section 39(1), Section 36(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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