ALD AUTOMOTIVE PVT LTD vs THE COMMERCIAL TAX OFFICER AND ORS NOW UPGRADED AS THE ASSISTANT COMMISSIONER (CT)

The Supreme Court addressed the validity of Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006, which governs the claiming of Input Tax Credit. The Court held that dealers can claim Input Tax Credit before the end of the financial year or within 90 days from the date of purchase, whichever is later, emphasizing the importance of timely filing of returns. The judgment upheld the High Court's decision to allow the appellant to claim Input Tax Credit despite delays in receiving tax invoices, thereby reinforcing the principle of fair opportunity for tax credit claims under the VAT framework.