TMI Blog2010 (5) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... or determination by this court. However, we have taken the facts from V.A. T.A.P. No. 26 of 2008. The following substantial question of law arises for consideration by this court: Whether, in the fact and circumstances of the case, the assessee is liable for payment of interest for the period prior to the date of assessment? The appellant-assessee was a dealer registered under the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rns filed by the assessee, hence, no penalty was leviable under section 10(6) of the Act. However, payment of interest was upheld. The learned counsel for the assessee has submitted that the present case is squarely covered by the judgment rendered in G.S.T.R.Nos. 29 to 39 of 1997, decided on March 5, 2010 titled as Lakhi Ram Diwan Singh, Rohtak v. State of Haryana [2010] 30 VST 419 (P H) . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After hearing the learned counsel for the parties, we are of the considered opinion that the present case is squarely covered by Lakhi Ram Diwan Singh s case [2010] 30 VST 419 (P H), wherein it was held that the assessee is liable to pay interest under section 25(5) of the Haryana General Sales Tax Act, 1973 from the date of assessment and not prior thereto. In view of the above, the question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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