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The State of Karnataka vs. Ecom Gill Coffee Trading Private Limited
(Supreme Court)

Hon'ble Judges:

SHAH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

The State of Karnataka
Respondent Ecom Gill Coffee Trading Private Limited
Court

SC (Supreme Court)

Date Mar 16, 2023
Order No.

CIVIL APPEAL NO. 230 OF 2023 (Arising from SLP(Civil) No. 2572/2022)

Citation

2023(3) TAXREPLY 7159
Original Order
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ORDER

M.R. SHAH, J. 1. As common question of law and facts arise in this group of appeals and the issue is with respect to interpretation of Section 70 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the‘KVAT Act, 2003’), all these appeals are decided and disposed of together, by this common judgment and order. 2. For the sake of convenience, Civil Appeal No. 231 of 2023 arising from the impugned judgment and order dated 26.02.2021 passed by the High Court of Karnataka at Bengaluru in S.T.R.P. No. 82 of 2018 is treated as the lead matter, as in some matters, the said decision has been relied upon. 3. By the impugned judgment(s) and order(s) passed by the High Court, the High Court has dismissed the revision applications preferred by the revenue – State of Karnataka and as such has allowed the Input Tax Credit (hereinafter referred to as the ‘ITC’) claimed by the respective purchasing dealers. The impugned judgment(s) and ....

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