Chhattisgarh VAT: ITC can be claimed only within Stipulated Timeline

M/s Aman Auto Vs State of Chhattisgarh (Chhattisgarh High Court)  The Supreme Court in ALD Automotive Pvt. Ltd., 2019 SCC 225 (supra) while dealing with the input tax credit held that the condition under which the concession and benefit is given is always to be strictly construed. It further held that in the event it is accepted that there is no time period for claiming input tax credit, the provision becomes too flexible and gives rise to large number of difficulties including difficulty in verification of claim of input credit. It also held that taxing statutes contain self-contained scheme...