https://www.taxtmi.com/caselaws?id=346082 Input tax credit could not be denied where delayed registration and delayed password activation for electronic filing prevented compliance with the statutory return-filing scheme under the Tamil Nadu VAT Act, 2006 and Rules, 2007. The court noted that the earlier remand required a fresh finding on whether registration was issued in time and whether the dealer was obstructed from filing online or manual returns, but the impugned order did not address those directions meaningfully. On the peculiar facts, departmental delay was the primary obstacle to compliance, so the delay in manual filing could not defeat the credit claim. The denial of input tax credit was therefore unsustainable and the impugned order was set aside. en-us Tue, 25 Jul 2017 00:00:00 +0530 Fri, 27 Apr 2018 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346082 Input tax credit could not be denied where delayed registration and delayed password activation for electronic filing prevented compliance with the statutory return-filing scheme under the Tamil Nadu VAT Act, 2006 and Rules, 2007. The court noted that the earlier remand required a fresh finding on whether registration was issued in time and whether the dealer was obstructed from filing online or manual returns, but the impugned order did not address those directions meaningfully. On the peculiar facts, departmental delay was the primary obstacle to compliance, so the delay in manual filing could not defeat the credit claim. The denial of input tax credit was therefore unsustainable and the impugned order was set aside. Case-Laws VAT and Sales Tax Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346082