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VAT - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Demand of interest - cheques given by petitioner to Enforcement ...

VAT and Sales Tax

September 7, 2016

Demand of interest - cheques given by petitioner to Enforcement Wing Officials during inspection got dishonoured - In the absence of any assessment, even provisional, and a notice of demand no interest would be payable under Section 24(3) - demand of interest without jurisdiction - writ petition allowed - HC

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