State of Karnataka v. M/s. Centum Industries

M/S Ans Constructions Ltd vs. Deputy Commissioner of Commercial

Bench: The Hon’Ble Mrs.Justice S.Sujatha

…he said act. A return filed is bound to be processed by the Income Tax authorities for which purpose they are meant unless there is an embargo placed. 23. In the case of State of Karnataka Vs. Centum Industries Private Limited case, reported in [2015] 77 VST 117 [Karn], The Division Bench of this Court interpreting Section 10[3] of the Act inasmuch as the belated claim made by the assessee much after the lapse of a reasonable period, 6 months, disallowed the claim of input tax credit. It is beneficial to refer to the relevant paragraphs which reads thus: “12. It is contended on behalf of the assess…

Sonal Apparel Private Ltd vs. The State of Karnataka

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

…e period during which input tax is paid and output tax is payable and the same has to be accounted in accordance with the provisions the Act. The same is further clarified by this court in the case of State of Karnataka vs. M/s. Centum Industries, (2015) 77 VST 117 (Kar) and held as under:- “When in the statute a specific period is prescribed for filing of the return under Section 35(1) of the Act and when a provision is made under Section 35(4) of the Act for filing of a revised return again prescribing a time limit, when in sub-Section (3) of Section 10 it is categorically stated that the input ta…

M/S India Motor Parts & Accessories Ltd vs. The Deputy Commissioner of

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

…e period during which input tax is paid and output tax is payable and the same has to be accounted in accordance with the provisions the Act. The same is further clarified by this court in the case of State of Karnataka vs. M/s. Centum Industries, (2015) 77 VST 117 (Kar) and held as under:- “When in the statute a specific period is prescribed for filing of the return under Section 35(1) of the Act and when a provision is made under Section 35(4) of the Act for filing of a revised return again prescribing a time limit, when in sub-Section (3) of Section 10 it is categorically stated that the input ta…

Kaveri Plasto Containers Pvt Ltd vs. The State of Karnataka

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

…e period during which input tax is paid and output tax is payable and the same has to be accounted in accordance with the provisions the Act. The same is further clarified by this court in the case of State of Karnataka vs. M/s. Centum Industries, (2015) 77 VST 117 (Kar) and held as under:- “When in the statute a specific period is prescribed for filing of the return under Section 35(1) of the Act and when a provision is made under Section 35(4) of the Act for filing of a revised return again prescribing a time limit, when in sub-Section (3) of Section 10 it is categorically stated that the input ta…

M/S. Hindustan Coca Cola vs. State of Karnataka

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

…e period during which input tax is paid and output tax is payable and the same has to be accounted in accordance with the provisions the Act. The same is further clarified by this court in the case of State of Karnataka vs. M/s. Centum Industries, (2015) 77 VST 117 (Kar) and held as under:- “When in the statute a specific period is prescribed for filing of the return under Section 35(1) of the Act and when a provision is made under Section 35(4) of the Act for filing of a revised return again prescribing a time limit, when in sub-Section (3) of Section 10 it is categorically stated that the input ta…

Depa India Private Ltd vs. The State of Karnataka

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

…e period during which input tax is paid and output tax is payable and the same has to be accounted in accordance with the provisions the Act. The same is further clarified by this court in the case of State of Karnataka vs. M/s. Centum Industries, (2015) 77 VST 117 (Kar) and held as under:- “When in the statute a specific period is prescribed for filing of the return under Section 35(1) of the Act and when a provision is made under Section 35(4) of the Act for filing of a revised return again prescribing a time limit, when in sub-Section (3) of Section 10 it is categorically stated that the input ta…

M/S. Hindustan Coca Cola vs. State of Karnataka

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

…e period during which input tax is paid and output tax is payable and the same has to be accounted in accordance with the provisions the Act. The same is further clarified by this court in the case of State of Karnataka vs. M/s. Centum Industries, (2015) 77 VST 117 (Kar) and held as under:- “When in the statute a specific period is prescribed for filing of the return under Section 35(1) of the Act and when a provision is made under Section 35(4) of the Act for filing of a revised return again prescribing a time limit, when in sub-Section (3) of Section 10 it is categorically stated that the input ta…

Ingram Micro India Pvt.Ltd vs. The State of Karnataka

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

…e period during which input tax is paid and output tax is payable and the same has to be accounted in accordance with the provisions the Act. The same is further clarified by this court in the case of State of Karnataka vs. M/s. Centum Industries, (2015) 77 VST 117 (Kar) and held as under:- “When in the statute a specific period is prescribed for filing of the return under Section 35(1) of the Act and when a provision is made under Section 35(4) of the Act for filing of a revised return again prescribing a time limit, when in sub-Section (3) of Section 10 it is categorically stated that the input ta…

Ingram Micro India Pvt. Ltd vs. The State of Karnataka

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

…e period during which input tax is paid and output tax is payable and the same has to be accounted in accordance with the provisions the Act. The same is further clarified by this court in the case of State of Karnataka vs. M/s. Centum Industries, (2015) 77 VST 117 (Kar) and held as under:- “When in the statute a specific period is prescribed for filing of the return under Section 35(1) of the Act and when a provision is made under Section 35(4) of the Act for filing of a revised return again prescribing a time limit, when in sub-Section (3) of Section 10 it is categorically stated that the input ta…

Ace Designers Limited vs. The State of Karnataka

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

…e period during which input tax is paid and output tax is payable and the same has to be accounted in accordance with the provisions the Act. The same is further clarified by this court in the case of State of Karnataka vs. M/s. Centum Industries, (2015) 77 VST 117 (Kar) and held as under:- “When in the statute a specific period is prescribed for filing of the return under Section 35(1) of the Act and when a provision is made under Section 35(4) of the Act for filing of a revised return again prescribing a time limit, when in sub-Section (3) of Section 10 it is categorically stated that the input ta…