Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of Disallowance of belated claim of Input Tax Credit was set aside, following the Division Bench ruling in BHARAT EARTH MOVERS LIMITED VERSUS THE STATE OF KARNATAKA, which held that the right to claim Input Tax Credit is indefeasible and no time limit is prescribed u/s 10(3) of the KVAT Act for availing Input Tax Credit. The High Court found no question of law requiring admission of the revision petition and disposed it off.
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