Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 2006: Tamil Nadu Value Added Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Tamil Nadu Value Added Tax Act, 2006: s. 19(11) – Input TaxCredit – Claim of – Entitlement to – On facts, appellant-assesseeclaiming input tax credit of the amount of tax paid on the purchases– Appellant could not claim the input tax credit, when it filed itsreturn for the assessment year 2007-2008 for want of tax invoices– Appellant filed revised returns on 6.10.2008 claiming input taxcredit on the receipt of the tax invoices from the dealer – AssessingAuthority relying on time limit u/s. 19(11) denied the benefit of inputtax credit since it was belated – Writ petition by assessee – Rejectionof, upholding validity of s. 19(11) – On appeal, held: There is noinfirmity in the judgment of the High Court upholding the validityof s. 19(11) – Input credit is in nature of benefit/ concession extendedto dealer under the statutory scheme and is to be strictly construed– When the input tax credit is to be allowed and when it is to bedisallowed is elaborated in s. 19 which is self-contained schemeand benefit u/s.3(3) can be claimed only when conditions asenumerated in s. 19 are fulfilled – Statutory scheme delineated bys.19(11) neither can be said to be arbitrary nor can be said toviolate the right guaranteed to the dealer u/Art. 19(1)(g) of theConstitution – S. 19(6) to s.19(10) are not inconsistent to s.3(3)which permits reduction of tax of registered dealer – S. 19(11) allowsan extended period for Input Credit which if not claimed in anymonth can be claimed before the end of the financial year or beforethe 90 days from the date of purchase whichever is later – Provisionof s. 19(11) is an additional benefit given to dealer for claimingInput Credit in extended period – Use of word ‘shall make the claim’needs no other interpretation – Thus, time period as provided in s.19(11) is mandatory – There is no power conferred on any authorityunder the Act to dilute the mandatory requirement u/s.19(11) – Statute having not given any indication for extension of time which is acondition for claiming Input Tax Credit, the period could not havebeen extended by assessing authority. |
Judge | Hon'ble Mr. Justice Ashok Bhushan |
Neutral Citation | 2018 INSC 964 |
Petitioner | Ald Automotive Pvt. Ltd. |
Respondent | The Commercial Tax Officer Now Upgraded As The Assistant Commissioner (ct) And Ors. |
SCR | [2018] 13 S.C.R. 217 |
Judgement Date | 2018-10-12 |
Case Number | 10412 |
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