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. Bosch argued that a subsequent CBIC circular (No. 211/5/2024-GST, dated 26th June 2024) clarified that the ITC was claimed within time. The court noted the circular supported Bosch’s stance and directed the tax authorities to reconsider the objections to the Show Cause Notice in light of the circular. Bosch was granted three weeks to submit its objections, and the authorities were instructed to proceed as per law. The petition was disposed of with these directions.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
In this petition, petitioner is seeking for the following reliefs:
“a) issue a writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ or order or direction under Article 226 of the Constitution of India quashing the impugned Show Cause Notice bearing No. ADCOM(ENF)/SZ/DCC T-02/INS-49/2022-23 dated 02.08.2023 issued by the Respondent No.2 in FORM GST DRC-01 enclosed at Annexure-A demanding input tax credit availed by the Petitioner along with interest and penalty;
b) hold that the Petitioner has rightly availed input tax credit of Rs.3,92,52,317/- in respect of the manpower supply services received by the Petitioner during the period 2017-18 to 2022-23;
c) pass such further order(s) and other reliefs as the nature and circumstances of the case may require.”
2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record.
