2018 (3) TMI 2062

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....malatha For the Respondent : Mr. M. Hariharan, Additional Government Pleader (Tax) ORDER Heard Mrs. R. Hemalatha, learned counsel for the petitioner and Mr. M. Hariharan, learned Additional Government Pleader (Tax) for the respondent. 2. The petitioner has filed the above Writ Petitions to issue writs of Certiorari calling for the records of the respondent dated 22.12.2008 for the asse....

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....er, the Legislature consciously prescribed a time frame for availment of "Input Tax Credit" accrued before the end of the financial year or 90 days from the date of purchase, whichever is later. Section 19 is a pre-condition for availment of "Input Tax Credit". When Section 19(11) is a pre-condition for availing Input Tax Credit, it is to be strictly complied with and the petitioners cannot conten....

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....sparent. Legislature in its wisdom mandated time frame for availment of Input Tax Credit accrued on purchases before the end of the financial year or ninety days from the date of purchase whichever is later. Section 19(11), being mandatory, the time-frame stipulated for Input Tax Credit is to be strictly construed. Section 19(11) of Tamil Nadu VAT Act cannot be struck down as being either unreason....