https://www.taxtmi.com/caselaws?id=150942 Enhanced sales tax requires a fresh notice of demand under section 8(9), carrying a separate 30-day payment period. Until service of that notice and expiry of the period, the taxpayer cannot be treated as in default, so recovery of the enhanced amount lacks jurisdiction. Penal interest under section 8(1-A) arises only where the enhanced amount remains unpaid after six months from the enhancement order; proceedings begun earlier are premature. Penalty for non-payment under section 15-A(1)(c) also cannot arise because the payment period does not commence without the fresh demand notice. Accordingly, recovery, penal interest, and penalty action are unsustainable before these statutory preconditions arise. en-us Tue, 03 Sep 1974 00:00:00 +0530 Sat, 25 May 2013 09:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150942 Enhanced sales tax requires a fresh notice of demand under section 8(9), carrying a separate 30-day payment period. Until service of that notice and expiry of the period, the taxpayer cannot be treated as in default, so recovery of the enhanced amount lacks jurisdiction. Penal interest under section 8(1-A) arises only where the enhanced amount remains unpaid after six months from the enhancement order; proceedings begun earlier are premature. Penalty for non-payment under section 15-A(1)(c) also cannot arise because the payment period does not commence without the fresh demand notice. Accordingly, recovery, penal interest, and penalty action are unsustainable before these statutory preconditions arise. Case-Laws VAT and Sales Tax Tue, 03 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150942