Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
The High Court held that u/ss 28AA(1) and 28(10) of the Customs Act, there is no requirement for a demand for interest to be made in the original assessment order. Interest liability arises automatically if the duty demand raised u/s 28 is not paid within the specified time. The court rejected the petitioner's contention that interest cannot be demanded when there is no mention of it in the assessment order. The respondents raised the interest demand within three months of the duty demand, which was not paid, and therefore the demand for interest was valid and not time-barred. The petitioner's factory was rightly not released due to the pending interest liability.
The High Court held that u/ss 28AA(1) and 28(10) of the Customs Act, there is no requirement for a demand for interest to be made in the original assessment order. Interest liability arises automatically if the duty demand raised u/s 28 is not paid within the specified time. The court rejected the petitioner's contention that interest cannot be demanded when there is no mention of it in the assessment order. The respondents raised the interest demand within three months of the duty demand, which was not paid, and therefore the demand for interest was valid and not time-barred. The petitioner's factory was rightly not released due to the pending interest liability.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
