https://www.taxtmi.com/caselaws?id=465032 The mandatory time limit for availing input tax credit under the Tamil Nadu VAT Act is a pre-condition to the concession and must be strictly complied with. An earlier Division Bench ruling treated the limitation as protective of revenue and held that failure to comply results in forfeiture of the benefit. On that basis, a writ petition challenging the assessment order denying input tax credit could not be entertained and was dismissed. en-us Thu, 01 Mar 2018 00:00:00 +0530 Tue, 02 Dec 2025 21:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465032 The mandatory time limit for availing input tax credit under the Tamil Nadu VAT Act is a pre-condition to the concession and must be strictly complied with. An earlier Division Bench ruling treated the limitation as protective of revenue and held that failure to comply results in forfeiture of the benefit. On that basis, a writ petition challenging the assessment order denying input tax credit could not be entertained and was dismissed. Case-Laws VAT / Sales Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465032