https://www.taxtmi.com/caselaws?id=154294 Strict compliance with statutory demand and recovery requirements was required in sales tax recovery proceedings, and the recovery notice was invalid to the extent it sought penalty where mandatory service of demand notice was not shown and the prescribed form was materially incomplete. Interest also could not be levied on amounts already unpaid before the date from which the statute barred such recovery. The Court further allowed the admitted tax arrears to be paid in instalments, treating instalment relief as consistent with the statute and the interests of justice. en-us Wed, 28 Nov 1984 00:00:00 +0530 Fri, 16 Aug 2013 18:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154294 Strict compliance with statutory demand and recovery requirements was required in sales tax recovery proceedings, and the recovery notice was invalid to the extent it sought penalty where mandatory service of demand notice was not shown and the prescribed form was materially incomplete. Interest also could not be levied on amounts already unpaid before the date from which the statute barred such recovery. The Court further allowed the admitted tax arrears to be paid in instalments, treating instalment relief as consistent with the statute and the interests of justice. Case-Laws VAT and Sales Tax Wed, 28 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154294