https://www.taxtmi.com/caselaws?id=432594 Input tax credit under the Karnataka Value Added Tax Act could not be denied merely because the claim was made after the invoice month or beyond six months from the invoice date. The unamended Section 10(3) was read as containing no express time limit for availing credit, and return-filing machinery provisions could not override the substantive entitlement to genuine and admissible credit. The Court applied the principle that input tax credit is an indefeasible right and cannot be defeated by procedural limitation requirements in the absence of clear statutory restriction. The assessee was therefore entitled to the credit, and the delayed-claim disallowance was unsustainable. en-us Thu, 22 Dec 2022 00:00:00 +0530 Thu, 08 Jan 2026 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432594 Input tax credit under the Karnataka Value Added Tax Act could not be denied merely because the claim was made after the invoice month or beyond six months from the invoice date. The unamended Section 10(3) was read as containing no express time limit for availing credit, and return-filing machinery provisions could not override the substantive entitlement to genuine and admissible credit. The Court applied the principle that input tax credit is an indefeasible right and cannot be defeated by procedural limitation requirements in the absence of clear statutory restriction. The assessee was therefore entitled to the credit, and the delayed-claim disallowance was unsustainable. Case-Laws VAT / Sales Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432594