Section 19(11) of TNVAT was a valid piece of legislation, cannot ...

Section 19(11) TNVAT Act Upheld: Input Tax Credit Must Be Claimed by Financial Year-End or Within 90 Days.

August 19, 2013

Case Laws VAT and Sales Tax HC

Section 19(11) of TNVAT was a valid piece of legislation, cannot be struck down as being either unreasonable or discriminatory and violative of Article 265 and 360A of the Constitution of India – The Legislature consciously enacted Section 19(11) of TN VAT Act with avowed object of incorporating the time frame for availing Input Tax Credit before the end of financial year or ninety days from the date of purchase whichever is later - HC

View Source

← Previous Next →

Section 19(11) of TNVAT was a valid piece of legislation, cannot ...

Section 19(11) TNVAT Act Upheld: Input Tax Credit Must Be Claimed by Financial Year-End or Within 90 Days.

August 19, 2013

Case Laws VAT and Sales Tax HC

You may also like:

Input Tax Credit on Capital Goods - Section 19(3)(b) of the TNVAT Act - denial of credit on the ground that the claim was made after the expiry of the time stipulated in...

Validity of time limitation for claiming input tax credit - claim to be made within 90 days from the date of purchase or before the end of the financial year whichever...

Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

The notification GSR 383(E) dated 19.04.2018 amended the clause, which came into effect on the same date. The respondent Directorate had 90 days from 19.04.2018 to file...

Pronouncement of orders within 90 days after the conclusion of hearing - Covid-19 epidemic - Worldwide lockdown - We are of the considered view that rather than taking a...

The notification GSR 383(E) dated 19.04.2018 amended the relevant clause, which came into effect on the date of publication. Consequently, the Directorate had 90 days...

Pronouncement of orders not within 90 days - Covid-19 epidemic - Even without the words “ordinarily”, in the light of the above analysis of the legal position, the...

Disallowance of tax credit / service tax written off - disallowance made by the AO for the refund of input service tax written off - Prior period item - When the input...

HC quashed order relating to Input Tax Credit (ITC) claims that were time-barred under Section 16(4) of CGST Act but fell within limitation under Section 16(5)....

Reversal of input tax credit (ITC) - A plain reading of the section 19(2)(v) as it stood during the period in dispute and thereafter shows that it applies only to the...

The High Court dismissed the Revenue's petition challenging the order of the Single Judge. The court held that u/s 18(3) of the Tamil Nadu Value Added Tax Act, 2006, and...

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

Reversal of Input Tax credit / ITC - financial credit note is issued for part amount of invoice - the financial credit note shall not be used as a conduit to transfer...

The amendment introduces a temporal limitation on filing correction statements under section 200(3) of the Income-tax Act. Effective April 1, 2025, taxpayers must submit...

Cost inflation index for the Financial Year 2018-19 notified as 280

Quick Updates: