TVL POOVAI AMMAN AGENCIES REP. BY ITS PROPRIETOR S. SELVARAJ vs THE STATE OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION DEPARTMENT REP. BY ITS SECRETARY — C.A. No. 10525 - 10527/2018

Status: Disposed.

Disposed

CNR: SCIN010105222014

Filing Date

28-Mar-2014

Registration No

C.A. No. 10525 - 10527/2018

Diary Number

10522/2014

Order Date

12-Oct-2018

Document Type

ROP - of Main Case

Last updated 25-Mar-2026

Petitioner(s)

  1. 1.TVL POOVAI AMMAN AGENCIES REP. BY ITS PROPRIETOR S. SELVARAJ

Respondent(s)

  1. 1.THE STATE OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION DEPARTMENT REP. BY ITS SECRETARY

Case History

  1. Case disposedDisposed

  2. 11-Apr-2017

    ROPView PDF

  3. 11-Apr-2017

    Office ReportView PDF

  4. 11-Apr-2017

    ROPView PDF

  5. 03-Jan-2017

    ROPView PDF

  6. 03-Jan-2017

    Office ReportView PDF

  7. 03-Jan-2017

    ROPView PDF

  8. 22-Aug-2016

    ROPView PDF

  9. 22-Aug-2016

    ROPView PDF

  10. 08-Aug-2016

    ROPView PDF

  11. 08-Aug-2016

    Office ReportView PDF

  12. 08-Aug-2016

    ROPView PDF

  13. 06-May-2016

    ROPView PDF

  14. 06-May-2016

    Office ReportView PDF

  15. 06-May-2016

    ROPView PDF

  16. 25-Feb-2016

    ROPView PDF

  17. 25-Feb-2016

    ROPView PDF

  18. 06-Jan-2016

    ROPView PDF

  19. 06-Jan-2016

    ROPView PDF

  20. 04-Jan-2016

    Office ReportView PDF

  21. 27-Oct-2015

    ROPView PDF

  22. 27-Oct-2015

    ROPView PDF

  23. 27-Oct-2015

    ROPView PDF

  24. 27-Oct-2015

    ROPView PDF

  25. 26-Oct-2015

    Office ReportView PDF

  26. 26-Oct-2015

    Office ReportView PDF

  27. 23-Sep-2015

    ROPView PDF

  28. 23-Sep-2015

    ROPView PDF

  29. 11-Sep-2015

    ROPView PDF

  30. 11-Sep-2015

    Office ReportView PDF

  31. 11-Sep-2015

    ROPView PDF

  32. 10-Sep-2015

    ROPView PDF

  33. 10-Sep-2015

    ROPView PDF

  34. 09-Sep-2015

    ROPView PDF

  35. 09-Sep-2015

    ROPView PDF

  36. 13-May-2015

    ROPView PDF

  37. 13-May-2015

    ROPView PDF

  38. 10-Nov-2014

    ROPView PDF

  39. 10-Nov-2014

    ROPView PDF

  40. 27-Oct-2014

    ROPView PDF

  41. 27-Oct-2014

    ROPView PDF

  42. 15-Sep-2014

    ROPView PDF

  43. 15-Sep-2014

    ROPView PDF

  44. 08-Sep-2014

    ROPView PDF

  45. 08-Sep-2014

    Office ReportView PDF

  46. 08-Sep-2014

    ROPView PDF

  47. 25-Jul-2014

    Office ReportView PDF

  48. 25-Jul-2014

    ROPView PDF

  49. 02-May-2014

    ROPView PDF

  50. 17-Apr-2014

    ROPView PDF

  51. 04-Apr-2014

    ROPView PDF

  52. 28-Mar-2014

    Case filed

    Registration No. C.A. No. 10525 - 10527/2018

  53. 31-Jan-2014

    ROPView PDF

  54. 20-Jan-2014

    ROPView PDF

  55. 09-Dec-2013

    ROP - of Main CaseView PDF

  56. [ 2018 INSC 964 ]

    Judgement - of Main CaseView PDF

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 10412 - 10413/2018

PDF 1PDF 2PDF 3PDF 4PDF 5PDF 6
View Full Judgment
casestatus.in Summary

SUMMARY Supreme Court dismissed Civil Appeals Nos. 10412-10413/2018 (arising from SLP(C) Nos. 36112-36113/2013), along with 46 connected appeals, all challenging the Madras High Court's July 17, 2013 judgment. The Court upheld the constitutional validity of Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006, which imposes a mandatory 90-day time limit (or end of financial year, whichever is later) for claiming Input Tax Credit. The Court dismissed appellants' arguments that this provision was arbitrary, violative of Articles 14 and 19(1)(g), or that it conflicted with substantive tax credit provisions, ruling that statutory tax benefits must be claimed strictly per statutory conditions. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case