Reconsider ITC Claim on RCM as Circular Supports Assessee’s Case Against Belated Filing: Karnataka HC

Bosch Automotive Electronics India Private Limited Vs State of Karnataka (Karnataka High Court) In the case of Bosch Automotive Electronics India Pvt. Ltd. vs State of Karnataka, the Karnataka High Court addressed a dispute over the denial of input tax credit (ITC) claims by the petitioner. Bosch challenged a Show Cause Notice demanding reversal of ITC, interest, and penalties for the delayed claim of ITC on manpower supply services between 2017-2023. The dispute arose because the tax authority claimed Bosch’s ITC was beyond the stipulated period under Section 16(4) of the CGST Act, 2017...