In Brief
The Supreme Court dismissed a batch of civil appeals challenging Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006, which requires Input Tax Credit claims to be made within 90 days of purchase or before the financial year ends, whichever is later. The appellants—various registered dealers—argued the provision was unconstitutional and arbitrary, violating Articles 14 and 19(1)(g). The Court upheld Section 19(11) as valid and mandatory, holding that Input Tax Credit is a statutory concession that must be claimed strictly according to prescribed conditions. The time limit prescribed is mandatory, not directory, and cannot be extended by assessing authorities as the statute confers no such discretionary power. The Court emphasized that fiscal legislation deserves judicial deference and must be interpreted literally.
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