Tamil Nadu Value Added Tax Act, 2006

The appellant, ALD Automotive Pvt. Ltd., a registered dealer under the Tamil Nadu Value Added Tax Act, 2006, claimed input tax credit (ITC) for tax paid on vehicle purchases but could not do so in the original assessment year because tax invoices were delayed. It later filed revised returns claiming ITC, which the Comm…

The appellants, registered dealers under the Tamil Nadu Value Added Tax Act, challenged the denial of input tax credit (ITC) on inter‑state sales where Form C was not filed, contending that Section 19(5)(c) of the Act and Rule 10(9)(a) of the Rules were unconstitutional. The Supreme Court held that the provision is a v…

The case concerned dealers who claimed Input Tax Credit (ITC) under the Tamil Nadu Value Added Tax Act, 2006. The dispute arose when the State amended Section 19 by inserting sub‑section (20), which required reversal of ITC if goods were sold at a price lower than the purchase price shown in the tax invoice. The amendm…

The appellant, M/s Safari Retreats, constructed a shopping mall and accumulated input tax credit (ITC) on the inputs used for construction, but was denied ITC on the GST payable on rental income because Section 17(5)(d) of the CGST Act blocks credit for construction of immovable property on the taxpayer's own account. …