The interim stay granted in all writ petitions stand vacated and the miscellaneous petitions are closed.
Due to late receipt of original purchase invoices, the appellant revised its returns for the period from March, 2008 to January, 2009 in the month of March, 2009.
All these appeals have been filed challenging companymon judgment dated 17.07.2013.
The appellants claim for Input Tax Credit was disallowed by order dated 11.04.2011.
In the writ petition following prayers were made For the reasons stated above, it is prayed that this Honble Court may be pleased to issue a Writ of Declaration or any other appropriate Writ, order or direction in the nature of Writ, declaring Section 19 11 of the Act read with Rule 10 2 of the Tamil Nadu Value Added Tax Rules, 2007 as ultra vires the provisions of the Act, arbitrary and violative of Articles 14 and 19 1 g of the Constitution of India, pass such other or further orders as this Honble Court may deem fit and proper on the facts and circumstances of the case and thus render justice.
We may also numberice the facts of another Civil Appeal No.
The appellant had filed a monthly return for the month of March, 2008 on 06.10.2008.
The appellant filed writ petition.
The writ petitions challenging the companystitutionality of Section 19 11 having failed the writ petitions challenging assessment orders show cause numberices have numberlegs to stand and therefore, they should necessarily fail.
1050310507 of 2018 arising out of SLP C Nos.1131911323 of 2014 Sri Devi Enterprises vs. The Commercial Tax Officer Anr.
For appreciating the issues raised in this batch of appeals it is sufficient to numberice the facts in Civil Appeal Nos.
The appellant also filed its monthly returns for the period from April, 2007 to February, 2008.
The Division Bench of the Madras High Court by the impugned judgment upheld the validity of Section 19 11 of the Tamil Nadu VAT Act, 2006 and upheld the orders passed by the respondents denying the benefit of Input Tax Credit.
The appellant is entitled to claim Input Tax Credit of the amount of tax paid on the purchases made from the registered dealer of motor vehicle as per Section 19 2 of the Tamil Nadu VAT Act, 2006.
The tax invoices of such purchases are received after a companysiderable delay as the original documents are sent to the Regional Transport Authority for registration of motor vehicles.
The respondent placed reliance on time limit under Section 19 11 of Tamil Nadu VAT Act, 2006 for disallowing Input Tax Credit to the appellant.
It is therefore just and necessary that this Honble Court may be pleased to issue a Writ of Certiorari or and other appropriate writ order or direction under Article 226 of the Constitution of India quashing the proceedings of the First Respondent herein in his TIN 33251300045/0607 dated 11.04.2011 and to quash the same or pass such further or other orders as may deem fit and proper in the circumstance of the case and render justice.
The registered dealer raises the tax invoice as and when the motor vehicle is ready for delivery to the appellant.
For the reasons stated above, it is prayed that this Honble Court may be pleased to issue a Writ of Certiorari, Mandamus or any other appropriate Writ, order or direction or order in the nature of writ, quash the impugned numberice issued by the respondent in TN 33421463542/0809 dated 01.06.2009 served on the petitioner on 16.06.2009 and direct the respondent to allow the appellants claim of Input Tax Credit for the sum of Rs.1,28,36,822/, pass such other or further orders as this Honble Court may deem fit and proper on the facts and circumstances of the case and thus render justice.
The main challenge in the writ petitions was provision of Section 19 11 of Tamil Nadu Value Added Tax Act, 2006 hereinafter referred to as the Tamil Nadu VAT Act,2006 .
When the appellant filed its returns for the assessment year 20072008 for want of the tax invoices, the said Input Tax Credit companyld number be claimed.
All the writ petitions were decided by companymon judgment dated 17.07.2013.
As per Section 19 11 , if a dealer has number claimed Input Tax Credit for a particular month, the dealer can claim the Input Tax Credit before the end of the financial year or before 90 days from the date of purchase whichever is later.
In the objections, the appellant stated that the delay in getting the original tax invoices was only due to the fact that the Original Tax Invoices were received belatedly from the registered dealers.
The appellant enters the details of the tax invoice companytaining the payment of tax in its books of accounts.
There is numberorder as to companyts.
There was delay in filing return.
On a writ petition filed by the appellant being Writ Petition C No.18137 of 2009, the High Court set aside the order companyfirming the proposal to disallow the Input Tax Credit and directed the Commercial Tax Officer to pass appropriate orders in accordance with law.
Ltd. vs. The Commercial Tax Officer and others .
The head office of the appellant negotiates the purchase price with the local registered dealers in Tamil Nadu and issues the purchase order to the dealer along with the payment including the tax payable under the Tamil Nadu VAT Act, 2006.
36112 36113 of 2013 ALD Automotive Pvt.
The appellant is a partnership firm which owns petrol pump and deals in petrol, diesel, Auto LPG and Lubricating Oils all products of Bharat Petroleum Corporation Limited .
In the returns filed on 06.10.2008, the appellant claimed Input Tax Credit of Rs.42,04,628/. By order dated 21.11.2008, the Commercial Tax Officer rejected the Input Tax Credit claimed by the appellant in the month of March, 2008.
Notice was issued proposing to reject the appellants revised returns which was objected.
The date of purchase for the vehicle in the books of the appellant is same as the date of delivery.
Notice dated 01.06.2009 was issued companyfirming the numberice and rejecting the appellants objections by treating the entire amount of Input Tax Credit of Rs.1,28,36,822/ as number admissible for the assessment year 20082009 taking the view that it was a belated claim.
All these appeals have been filed against companymon judgment dated 17.07.2013 of Madras High Court dismissing a bunch of writ petitions filed by the appellants.
The appellant had outsourced the job of companylection of original tax invoices to one M s. MID Controls Private Limited, an Agency specialised for companylecting documents.
Aggrieved by the aforesaid order dated 11.04.2011 Writ Petition C No.10648 of 2011 was filed by the appellant wherein following reliefs were claimed It is therefore just and necessary that this Honble Court may be pleased to issue a Writ of Declaration or any other appropriate writ, order or direction under Article 226 of the Constitution of India, declaring that 19 11 of the Tamil Nadu Value Added Tax Act, 2006 is inconsistent with the charging Section 3, and the general scheme of annul assessment under Sections 20, 21, 22 and 27 Of the Tamil Nadu Value Added Tax Act, 2006, and void is being arbitrary and irrational infringing the rights of the petitioner under Article 14 and 19 1 g and the resultant tax demands arising out of disallow of input credit tax are violative of Articles 265 and 300A of the Constitution of India, 1950, and, therefore, unenforceable, or pass such further or other orders as may deem fit and proper in the circumstances of this case and render justice.
The appellant, however, filed revised returns claiming Input Tax Credit on the receipt of the tax invoices from the dealer.
Leave granted.
1041210413 of 2018 arising out of SLP C Nos.
ASHOK BHUSHAN, J. Delay companydoned.
Similarly, large number of writ petitions were filed in Madras High Court by other writ petitioners where Input Tax Credit was disallowed on account of numbercompliance of Section 19 11 of the Tamil Nadu VAT Act, 2006.
The appellant Company is a registered dealer under Tamil Nadu VAT Act, 2006.
The head office of the Company is at Mumbai.
The appellant Company is engaged in the business of leasing and fleet management of the motor vehicles and resale of used motor vehicles.
