https://www.taxtmi.com/caselaws?id=359807 Input tax credit under Section 10(3) of the Karnataka Value Added Tax Act, 2003 is treated as a substantive entitlement within the VAT chain, while Section 35 return-filing requirements operate as machinery provisions and do not themselves create a restriction on credit. Credit cannot be denied merely because the purchase invoice relates to a different tax period or because the claim was made later. Denial is impermissible unless the invoices are shown to be bogus, duplicate, fictitious, or otherwise invalid, and that approach was reinforced by Article 265 of the Constitution. en-us Tue, 06 Feb 2018 00:00:00 +0530 Sat, 05 May 2018 08:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359807 Input tax credit under Section 10(3) of the Karnataka Value Added Tax Act, 2003 is treated as a substantive entitlement within the VAT chain, while Section 35 return-filing requirements operate as machinery provisions and do not themselves create a restriction on credit. Credit cannot be denied merely because the purchase invoice relates to a different tax period or because the claim was made later. Denial is impermissible unless the invoices are shown to be bogus, duplicate, fictitious, or otherwise invalid, and that approach was reinforced by Article 265 of the Constitution. Case-Laws VAT and Sales Tax Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359807