2023 (11) TMI 1331 - HC - GST

Rejection of petitioner s application for waiver of interest in respect of various tax periods during the years 2006-07 2007-08 - HELD THAT - Once the tax liability itself has been taken away it goes without saying that there is no question of any interest as the interest part also would come to an end in view of the orders which have been passed from time to time in favour of the petitioner. Petition disposed off.

Summary

The Rajasthan High Court, comprising Hon'ble Acting Chief Justice Mr. Manindra Mohan Shrivastava and Hon'ble Mrs. Justice Shubha Mehta, addressed a petition challenging the rejection of an application for waiver of interest related to tax periods in 2006-07 and 2007-08. The petitioner, represented by Mr. Manish Sharma and Mr. Shreyansh Sharma, argued that their tax liability for these periods had been nullified by prior favorable rulings in various Sales Tax Revisions, particularly citing S.B. Sales Tax Revision/Reference No.199/2009 and subsequent dismissals of revenue's appeals, such as S.B. Sales Tax Revision/Reference No.95/2018. The court acknowledged that these rulings effectively eliminated any basis for imposing interest, as "the tax liability itself has not been fastened." The respondent's counsel, Mr. Ayush Singh, did not contest these points. Consequently, the court concluded that the interest waiver application should be granted, and the petition was disposed of accordingly.