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.
CNR: SCIN010105222014
Filing Date
28-03-2014 02:22 PM
Registration No
C.A. No. 10525 - 10527/2018
Diary Number
10522/2014
Order Date
12-10-2018
Document Type
ROP - of Main Case
Petitioner(s)
TVL POOVAI AMMAN AGENCIES REP. BY ITS PROPRIETOR S. SELVARAJ
Respondent(s)
THE STATE OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION DEPARTMENT REP. BY ITS SECRETARY
Orders in this case
Common Record of Proceedings — heard with connected matters
Lead case: C.A. No. 10412 - 10413/2018
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.
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