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2009 (1) TMI 789 - HC - VAT and Sales TaxCondonation of delay in filing the claim for input-tax credit - Held that:- If period of 45 days is given from the "appointed day", i.e., April 1, 2005, no dealer could have filed his input-tax credit claim nor could the claim be filed with effect from April 24, 2006 when further period of 15 days was granted from that date. It is wellsettled that the law does not contemplate doing of an impossible act. The legislative intent is clear from the reading of sections 13 and 14 of the VAT Act, which allow a dealer to claim input-tax credit subject to various other conditions. It is also clearly made out that period of 45 days is intended to be given to the dealer to make input-tax credit claim. However, the period of 45 days has to be counted from the date of publication of the VAT Rules on June 21, 2005. Any other interpretation would defeat the basic object of sections 13 and 14 of the VAT Act and the VAT Rules. If the intention of the Legislature and the rule-making authorities is gathered from the aforesaid provisions then the period of 45 days has to be reckoned from the date of publication of the VAT Rules. Appeal dismissed.
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