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2021 (2) TMI 1275 - HC - VAT and Sales TaxDemand of interest under 24(3) of Tamil Nadu General Sales Tax Act - payment of additional sales tax and surcharge on reopening of assessment - HELD THAT:- It is not as if the petitioner tried to evade payment of tax. He paid tax in terms of the self assessment made by him. When it was reopened and demand was made for payment of additional sales tax and surcharge, the petitioner complied with the said demand. Only if the petitioner had not complied with the demand set out in the assessment order passed by the respondent, the question of levy of interest will arise. In view of the prompt compliance by the petitioner, there is no justification in making demand for payment of interest. More than anything else, identically placed persons were given the benefit of waiver. On a person, who has paid the statutory levies, fastening liability to pay interest appears to be highly inequitable. The demand for payment of interest is not sustainable. The impugned demand order is quashed and the writ petition is allowed.
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