https://www.taxtmi.com/caselaws?id=465031 The Tamil Nadu VAT input tax credit time limit was treated as a mandatory pre-condition that had to be strictly complied with. The binding Division Bench ruling held that failure to claim credit within the prescribed period results in forfeiture of the concession itself. Applying that ratio, the challenge to the assessment order could not succeed and the writ petition was dismissed, leaving the assessment undisturbed. 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=465031 The Tamil Nadu VAT input tax credit time limit was treated as a mandatory pre-condition that had to be strictly complied with. The binding Division Bench ruling held that failure to claim credit within the prescribed period results in forfeiture of the concession itself. Applying that ratio, the challenge to the assessment order could not succeed and the writ petition was dismissed, leaving the assessment undisturbed. Case-Laws VAT / Sales Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465031