C.A. No. 010523 / 2018
M/S PCN FURNITURE PROPRIETOR P. PONRAJ vs THE COMMERCIAL TAX OFFICER (ADDL)-II OFFICE OF THE ASSISTANT COMMISSIONER (CT)
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE A.K. SIKRI and HON'BLE MR. JUSTICE ASHOK BHUSHAN
Order Date
12-10-2018
Filed On
26-03-2014 05:23 PM
PDF 1
PDF 2
PDF 3
PDF 4
PDF 5
PDF 6
PDF 7
PDF 8
PDF 9
PDF 10
PDF 11
PDF 12
PDF 13
PDF 14
PDF 15
PDF 16
PDF 17
PDF 18
PDF 19
PDF 20
PDF 21
PDF 22
PDF 23
PDF 24
PDF 25
PDF 26
PDF 27
PDF 28
PDF 29
PDF 30
PDF 31
PDF 32
PDF 33
PDF 34
PDF 35
PDF 36
PDF 37
PDF 38
PDF 39
PDF 40
PDF 41
PDF 42
PDF 43
PDF 44
PDF 45
PDF 46
PDF 47
PDF 48
PDF 49
PDF 50
PDF 51
PDF 52
PDF 53
PDF 54
PDF 55
PDF 56
PDF 57
PDF 58
PDF 59
PDF 60
PDF 61
PDF 62
PDF 63
PDF 64
PDF 65
PDF 66
View Full Judgment
AI Summary
Under a VAT statutory scheme, the time limit prescribed for claiming Input Tax Credit is a mandatory condition and not merely a directory provision; failure to claim within the stipulated period extinguishes the dealer's entitlement, and such restriction does not violate Articles 14 or 19(1)(g) of the Constitution as fiscal legislation commands greater judicial deference.