Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Interest for delayed tax payment under Section 30(2) arises only where tax remains unpaid by the due date fixed under the Act or rules. For a taxpayer entitled to file six-monthly MVAT returns based on the preceding year's undisputed tax liability, that return periodicity determines the payment due date. Turnover, perceived legislative intent, unjust enrichment, or alleged colourable tax planning cannot alter that statutory position. An interest levy imposed contrary to this framework lacks statutory authority. Where no statutory appeal lies against an interest demand, writ jurisdiction remains available; the separate credit-note mismatch challenge was not pursued.
Interest for delayed tax payment under Section 30(2) arises only where tax remains unpaid by the due date fixed under the Act or rules. For a taxpayer entitled to file six-monthly MVAT returns based on the preceding year's undisputed tax liability, that return periodicity determines the payment due date. Turnover, perceived legislative intent, unjust enrichment, or alleged colourable tax planning cannot alter that statutory position. An interest levy imposed contrary to this framework lacks statutory authority. Where no statutory appeal lies against an interest demand, writ jurisdiction remains available; the separate credit-note mismatch challenge was not pursued.
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