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TMI Blog2009 (5) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... il 16, 2007 in VAT Appeal No. 244 of 2006-07, respectively, passed by the Value Added Tax Tribunal, Punjab, Chandigarh (for brevity, "the Tribunal"). In the orders dated June 13, 2008 and March 3, 2008, the Tribunal has held that the delay in filing the claim for input tax credit should have been condoned as per the provisions of section 14 of the VAT Act and rule 25(1)(b) of the Punjab Value Added Tax Rules, 2005 (for brevity, "the VAT Rules"). However, the Tribunal has dismissed the appeal of the dealer vide order dated April 16, 2007 (in VATAP No. 8 of 2009). The VAT Act has come into force with effect from April 1, 2005, which has repealed the Punjab General Sales Tax Act, 1948 (for brevity, "the Sales Tax Act") with effect from March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhikaran v. Pure Industrial Coke & Chemicals Ltd. [2007] 8 SCC 705 in detail the said appeal was dismissed vide order dated January 8, 2009, by observing as under: "7. We have heard learned State counsel and have perused the paper book with his able assistance. It is undisputed that the VAT Rules with regard to filing of input tax credit claim were published on June 21, 2005. According to rule 25 of the VAT Rules framed in pursuance of section 45 of the VAT Act, a statement in respect of input tax credit claim could have been submitted within a period of 30 days from the 'appointed day', which according to section 2(b) of the VAT Act is April 1, 2005. It would be appropriate to read rule 25 of the VAT Rules, which is as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in stock with him on the appointed day, to such extent and in such manner and subject to such conditions, as may be prescribed. He shall, however, be eligible for input tax credit on capital goods, if he is in the business of resale of such goods: Provided that such stock is out of the purchases made within twelve months prior to the appointed day. (2) The taxable person, who intends to claim input tax credit under sub-section (1), shall within forty five days from the appointed day, furnish in the specified form to the designated officer, a statement of tax-paid goods held in stock. (3) to (7) . . . (8) Save as otherwise provided in this section, the provisions of section 13, shall apply mutatis mutandis to the input tax credit claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24, 2006 when further period of 15 days was granted from that date. It is well settled 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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