https://www.taxtmi.com/caselaws?id=295701 The 180-day time limit for filing Form-W to claim input tax credit refund on zero-rated sales under Section 18(3) of the Tamil Nadu Value Added Tax Act, 2006 was treated as directory because the taxpayer had already disclosed the relevant transactions in monthly returns and annexures. Form-W was regarded as a consolidated administrative statement, not the source of entitlement, so delayed filing did not extinguish the substantive refund right. The refund claim could not be rejected solely for late submission of Form-W. en-us Wed, 24 Jul 2019 00:00:00 +0530 Wed, 16 Jun 2021 10:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295701 The 180-day time limit for filing Form-W to claim input tax credit refund on zero-rated sales under Section 18(3) of the Tamil Nadu Value Added Tax Act, 2006 was treated as directory because the taxpayer had already disclosed the relevant transactions in monthly returns and annexures. Form-W was regarded as a consolidated administrative statement, not the source of entitlement, so delayed filing did not extinguish the substantive refund right. The refund claim could not be rejected solely for late submission of Form-W. Case-Laws VAT and Sales Tax Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295701