https://www.taxtmi.com/caselaws?id=368848 SC upheld the validity of Section 19(11) of Tamil Nadu VAT Act, 2006, which requires input tax credit claims within 90 days from purchase date or before financial year end, whichever is later. The Court rejected the appellant's challenge that this time limit violated Articles 14 and 19(1)(g) of the Constitution, holding that input tax credit is a statutory concession that must be claimed per prescribed conditions. The provision was deemed neither arbitrary nor violative of constitutional rights. The Court ruled that the word "shall" in Section 19(11) makes compliance mandatory, not directory, and assessing authorities cannot extend the prescribed time limit. The provision actually provides additional benefit by allowing extended periods for claiming credit beyond monthly returns. The appeal was dismissed, confirming the mandatory nature of the time restriction. en-us Fri, 12 Oct 2018 00:00:00 +0530 Mon, 21 Jul 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368848 SC upheld the validity of Section 19(11) of Tamil Nadu VAT Act, 2006, which requires input tax credit claims within 90 days from purchase date or before financial year end, whichever is later. The Court rejected the appellant's challenge that this time limit violated Articles 14 and 19(1)(g) of the Constitution, holding that input tax credit is a statutory concession that must be claimed per prescribed conditions. The provision was deemed neither arbitrary nor violative of constitutional rights. The Court ruled that the word "shall" in Section 19(11) makes compliance mandatory, not directory, and assessing authorities cannot extend the prescribed time limit. The provision actually provides additional benefit by allowing extended periods for claiming credit beyond monthly returns. The appeal was dismissed, confirming the mandatory nature of the time restriction. Case-Laws VAT / Sales Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368848