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2012 (11) TMI 253 - ANDHRA PRADESH HIGH COURTA. P. General Sales Tax Act - Interest under section 33F – Held that:- Principal amount of the tax deferment benefit availed of by the petitioner was deposited - No steps were taken thereafter by the Revenue to recover the amount of interest allegedly due from the petitioner on the belated payment of the sales tax deferment liability - Such discovery was not made even when the principal amount was refunded to the petitioner on February 28, 2012 and after the filing of the writ petition. It is only when the petitioner was pleading for payment of the interest enjoined by section 33F of the 1957 Act that the Revenue appear to have discovered that the petitioner was liable to pay interest in respect of another transaction - conduct of the respondent was unfair and arbitrary - writ petition is allowed
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