Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 751 - BOMBAY HIGH COURTInterest on delayed payment of tax - construction of flats as works contract - Section 30(2) of Maharashtra Value Added Tax Act, 2002 - HELD THAT:- The Appellant is not disputing its liability to pay tax. It also does not dispute that, there has been admittedly a delay in making payment of its tax. In this circumstances, provisions of Section 30(2) of the Act ispo facto, becomes applicable and the Appellant is liable to pay interest. No provision in the statute has been shown to us which permits waiver of interest on account of misunderstanding of the position in law on the part of an Assessee. The question as proposed does not give rise to any substantial question of law. Thus, not entertained - Appeal dismissed.
|