2026-VIL-659-KAR
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VAT High Court Cases

Karnataka Value Added Tax Act, 2003 - Input Tax Credit on Furnace Oil – Principle of Consistency and Estoppel – The respondent-assessee claimed ITC on furnace oil used as fuel in the manufacturing process - Assessing Authority initially disallowed the claim, but upon rectification application, accepted it raising nil demand. Subsequently, the same issue was reopened and the input tax credit was disallowed - The Tribunal allowed the assessee's appeal and set aside the orders of the lower authorities – Whether the Appellate Tribunal has erred in holding that there is no error on the part of the respondent in determining inadmissible input tax credit for purchase of furnace oil purchased both locally and inter-State – HELD - The respondent's method of computation for input tax credit on furnace oil has been consistently upheld by the Tribunal across multiple assessment years for 2006-07 to 2014-15, and the Revenue having not challenged the said methodology in those years but only challenging it for the year 2008-09 after a lapse of seven years amounts to picking and choosing, which is impermissible. The revenue is bound by the rule of consistency and is estopped from taking a contrary stand. Therefore, without going into the methodology adopted for computation of input tax credit, the revision petition is liable to be dismissed on this ground alone by confirming the order passed by the Tribunal. Accordingly, the revision petition filed by the Revenue is dismissed
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