M/S PCN FURNITURE PROPRIETOR P. PONRAJ vs THE COMMERCIAL TAX OFFICER (ADDL)-II OFFICE OF THE ASSISTANT COMMISSIONER (CT) — C.A. No. 10523/2018

Status: Disposed.

Disposed

CNR: SCIN010102112014

Filing Date

26-Mar-2014

Registration No

C.A. No. 10523/2018

Diary Number

10211/2014

Order Date

12-Oct-2018

Document Type

ROP - of Main Case

Last updated 18-Mar-2026

Petitioner(s)

  1. 1.M/S PCN FURNITURE PROPRIETOR P. PONRAJ

Respondent(s)

  1. 1.THE COMMERCIAL TAX OFFICER (ADDL)-II OFFICE OF THE ASSISTANT COMMISSIONER (CT)

Case History

  1. Case disposedDisposed

  2. 11-Apr-2017

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  3. 11-Apr-2017

    Office ReportView PDF

  4. 11-Apr-2017

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  5. 03-Jan-2017

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  6. 03-Jan-2017

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  7. 03-Jan-2017

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  8. 22-Aug-2016

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  9. 22-Aug-2016

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  10. 08-Aug-2016

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  11. 08-Aug-2016

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  12. 08-Aug-2016

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  13. 06-May-2016

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  14. 06-May-2016

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  15. 06-May-2016

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  16. 25-Feb-2016

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  17. 25-Feb-2016

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  18. 06-Jan-2016

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  19. 06-Jan-2016

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  20. 04-Jan-2016

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  21. 27-Oct-2015

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  22. 27-Oct-2015

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  23. 27-Oct-2015

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  24. 27-Oct-2015

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  25. 26-Oct-2015

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  26. 26-Oct-2015

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  27. 23-Sep-2015

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  28. 23-Sep-2015

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  29. 11-Sep-2015

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  30. 11-Sep-2015

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  31. 11-Sep-2015

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  32. 10-Sep-2015

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  33. 10-Sep-2015

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  34. 09-Sep-2015

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  35. 09-Sep-2015

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  36. 13-May-2015

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  37. 13-May-2015

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  38. 10-Nov-2014

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  39. 10-Nov-2014

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  40. 27-Oct-2014

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  41. 27-Oct-2014

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  42. 15-Sep-2014

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  43. 15-Sep-2014

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  44. 08-Sep-2014

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  45. 08-Sep-2014

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  46. 08-Sep-2014

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  47. 25-Jul-2014

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  48. 25-Jul-2014

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  49. 02-May-2014

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  50. 17-Apr-2014

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  51. 04-Apr-2014

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  52. 26-Mar-2014

    Case filed

    Registration No. C.A. No. 10523/2018

  53. 31-Jan-2014

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  54. 20-Jan-2014

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  55. 09-Dec-2013

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  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

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casestatus.in Summary

SUMMARY The Supreme Court dismissed all batch appeals on October 12, 2018 in Civil Appeal Nos. 10412-10513 of 2018 arising from a Madras High Court judgment of July 17, 2013. The case involved section 19(11) of the Tamil Nadu VAT Act, 2006, which sets a mandatory time limit (90 days from purchase date or end of financial year, whichever is later) for claiming Input Tax Credit. The Court upheld section 19(11) as valid, finding it neither arbitrary nor violative of Articles 14 and 19(1)(g) of the Constitution, and ruled that the time period is mandatory and cannot be extended by assessing authorities, directing that pending statutory appeals be entertained. This case analysis is maintained by casestatus.in based on publicly available court records.

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