https://www.taxtmi.com/caselaws?id=782675 Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006 requires input tax credit to be claimed within the same month or, if not, before the end of the financial year or within ninety days, whichever is later. The Court treated this time limit as mandatory and held that input tax credit is a statutory concession available only in the manner prescribed by the Act. Because invoices for a substantial part of the supplies were furnished after the contractual and statutory period, the defendant could not claim the credit in time. The Court also accepted the contractual deduction for delayed supply and upheld the denial of VAT credit and the resulting part-decree. en-us Fri, 10 Oct 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782675 Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006 requires input tax credit to be claimed within the same month or, if not, before the end of the financial year or within ninety days, whichever is later. The Court treated this time limit as mandatory and held that input tax credit is a statutory concession available only in the manner prescribed by the Act. Because invoices for a substantial part of the supplies were furnished after the contractual and statutory period, the defendant could not claim the credit in time. The Court also accepted the contractual deduction for delayed supply and upheld the denial of VAT credit and the resulting part-decree. Case-Laws VAT / Sales Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782675