9911796707
TMI Blog2015 (10) TMI 2672X X X X Extracts X X X X X X X X Extracts X X X X ..... he said order, the respondent herein had rejected the claim of the petitioner in returning back the input tax credit amount on the ground that the claim for refund of input tax credit was not made within the statutory period of 180 days as per Section 18(3) of the Tamil Nadu Value Added Tax Act, 2006. (for short 'TANVAT,2006'). 4. The short facts necessary leading to the Writ Petitions are that the petitioners/dealers are effecting Zero Rate Sales/Export Sales. The petitioners are assessee on the file of the respective respondent. The petitioners have purchased the goods on payment of local tax from the registered dealers and on export of goods claimed input tax credit in the monthly returns, namely, Form I filed before the respective respondents. However, in the case on hand, they have not made such claim within period prescribed in Form-W within 180 days from the date of making Zero Rate Sales as per Section 18(3) of TNVAT Act. 5. It is the submission of the learned counsel for the petitioners that the petitioners herein have claimed refund of input tax credit on the purchased goods in most of the items as per the assessment orders already passed by the respondents unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rala High Court has held that the set-off is in the nature of a concession and no dealer has a right to claim input tax credit independent of the provision of Section 11 of the Kerala VAT Act. 38. provision for availing concession is to be strictly construed and followed:- Input Tax Credit which is in the nature of concession or indulgence, could be availed only in the manner prescribed under Section 19. Law is well settled that the person, who claims exemption or concessional rate, must obey and fulfil the mandatory requirements exactly. Unless there is strict compliance with the provisions of the statute, the registered dealer is not entitled to claim Input Tax Credit. Apart from Section 19 of TNVAT Act, there is no independent right to claim input tax credit. Section 19(11) stipulates time frame for availment of Input Tax Credit the registered dealer must strictly follow the mandatory requirements of the provisions. 39. The availment of Input Tax Credit is creature of Statute. The concession of Input Tax Credit is granted by the State Government so that the beneficiaries of the concession are not required to pay the tax or duty which are otherwise liable to pay under TNVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, the Additional Govt.Pleader submitted that the input tax credit is not a right of the dealer but it is a concession extended by the Government to encourage the exporters subject to compliance of conditions imposed in the Act. He further submitted that it is true that the petitioners have filed their monthly returns in the form of Form I, but it is only a report of accounts in which there may not be details available such as Purchase Order No and date, Export Invoice Number and date, Shipping Bill/Airway Bill No. date, Bill of Lading No. and date, Letter of Credit No. and date and Importer-Exporter Code (IEC) No. so as to enable the respondents to know the real transaction involving in Foreign Countries. Further, Section 18 of the Act is an independent charge which cannot be compared or read with Section 19 of the Act. When an Act prescribes a particular thing to be done in a particular manner prescribing the time limit, the petitioners having gone into deep slumber, suddenly cannot claim without complying the provisions of the Act. Section 19(18) relied on by the petitioner deals with only the trading which is happening within the State/Inter-state trade and it cannot be take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in order to encourage them to do exports by which the foreign exchange will flow into the Country and give a fillip to the economy of our State or Country as the case may be. In a given situation, necessarily, this Court will have to answer as to whether, it can use its discretionary power by interpreting Section 18(3) of the Act. The words envisaged in Section 18(3) are reads as follows:- "18(3). Where the dealer has not adjusted the input tax credit or has not made a claim for refund within a period of one hundred and eight days from the date of making zero rate sale such credit shall lapse to Government" 10. The judgment heavily relied upon by the Additional Govt.Pleader in USA Agencies cited supra is with regard to the Section 19 of the TNVAT Act where the claim of the petitioners were negatived as the Act very particularly emphasises that the purchaser shall make the claim before the end of the financial year or before ninety days from the date of purchaser, whichever is later. The obligation is on the part of the purchaser. Therefore, this Court could not issue a direction positively to the appellants therein. However, in the case on hand, it deals with Zero Rate Sales. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
