https://www.taxtmi.com/caselaws?id=105093 Penal interest under the Kerala General Sales Tax Act arises only when tax or other assessed amount remains unpaid within the prescribed time. Where no return was filed and no self-assessment was made, the tax could not be treated as due from the notional due date for filing the return, and penal interest could not run from that date until assessment and demand. The analysis distinguishes default in filing returns from non-payment of tax due on self-assessment or assessment, and applies the rule that a casus omissus cannot be supplied by interpretation. The result is that penal interest was not leviable from the return due date in such circumstances. en-us Tue, 27 Mar 2001 00:00:00 +0530 Mon, 22 Dec 2025 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105093 Penal interest under the Kerala General Sales Tax Act arises only when tax or other assessed amount remains unpaid within the prescribed time. Where no return was filed and no self-assessment was made, the tax could not be treated as due from the notional due date for filing the return, and penal interest could not run from that date until assessment and demand. The analysis distinguishes default in filing returns from non-payment of tax due on self-assessment or assessment, and applies the rule that a casus omissus cannot be supplied by interpretation. The result is that penal interest was not leviable from the return due date in such circumstances. Case-Laws VAT / Sales Tax Tue, 27 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105093