Excise And Taxation Commissioner Haryana v. Ms Pandit Automobiles Pvt Ltd Ynr And Another

LAVISHA 2024.11.05 18:11 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh



 
 






        

 





 



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amount to failure to make payment of tax which renders the assessee liable to pay interest also as provided in Section 14(6). The liability to pay interest would be from the date the tax was supposed to be deposited by the assessee. 15.

Keeping in view the above, the instant appeal is allowed and the order dated 03.02.2017 passed by Haryana Tax Tribunal (respondent No. 2) is modified that the interest on the additional demand is leviable from the date of filing of the return. A direction is given to the Assessing Authority to recalculate the interest on the additional demand."

2.

Keeping in view the above, present appeal which is based on similar facts is allowed, and the order dated 23.10.2019 passed by the Haryana Value Added Tax Tribunal is set aside to the aforesaid extent and it is directed that the interest on additional tax demand shall be made leviable from the date of the filing of the return.

3.

Pending miscellaneous application(s), if any, shall also stand disposed of.

 
 
 

 
   



 
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$, LAVISHA 2024.11.05 18:11 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh