https://www.taxtmi.com/caselaws?id=162347 The court interpreted rule 37(2)(h) of the Andhra Pradesh Value Added Tax Rules, 2005, emphasizing the limited discretion of the Deputy Commissioner in extending time for submitting sales tax credit claims. It clarified that extensions beyond the specified period are not permissible. The court held that actions deviating from the rules cannot set precedents and authorities cannot be compelled to act unlawfully. Ultimately, the court dismissed the writ petition due to lack of challenge to specific orders, highlighting the importance of adhering to legal procedures. en-us Mon, 29 Aug 2005 00:00:00 +0530 Fri, 28 Feb 2014 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162347 The court interpreted rule 37(2)(h) of the Andhra Pradesh Value Added Tax Rules, 2005, emphasizing the limited discretion of the Deputy Commissioner in extending time for submitting sales tax credit claims. It clarified that extensions beyond the specified period are not permissible. The court held that actions deviating from the rules cannot set precedents and authorities cannot be compelled to act unlawfully. Ultimately, the court dismissed the writ petition due to lack of challenge to specific orders, highlighting the importance of adhering to legal procedures. Case-Laws VAT and Sales Tax Mon, 29 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162347