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VAT - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Levy of Interest on belated payment of tax - belated filing of ...

VAT and Sales Tax

November 6, 2020

Levy of Interest on belated payment of tax - belated filing of returns - Once Section 24(3-A) is held to be applicable, the challenge to the impugned orders is not sustainable - the settled position is that an order is not vitiated merely because a wrong provision of law is cited therein provided the relevant statute contains an appropriate provision for such purpose. - HC

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