Mandatory time limit for sales tax credit claims bars extension beyond the prescribed outer limit under VAT rules.

The rule governing sales tax credit claims under the Andhra Pradesh Value Added Tax Rules, 2005 was treated as mandatory: a claim had to be filed within ten days from commencement of the Act, and the Deputy Commissioner could permit filing only up to the outer limit of thirty days. The provision did not allow further extension beyond that limit, and a mandamus could not be issued to require the authority to act contrary to the rule. The requested extension of time was therefore not maintainable, and relief was denied.

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Issues: Whether the time for submitting a claim for sales tax credit could be extended beyond the period prescribed under Rule 37(2)(h) of the Andhra Pradesh Value Added Tax Rules, 2005.

Analysis: The prescribed rule allowed submission of the claim within ten days from the commencement of the Act, with a limited discretion in the Deputy Commissioner to permit filing after that period but not later than thirty days from commencement. The rule was treated as clear and mandatory, leaving no authority to keep extending time beyond the outer limit. A mandamus could not be issued to compel the authority to act contrary to the rule.

Conclusion: The claim for further extension of time was not maintainable and the petitioner was not entitled to relief.

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