https://www.taxtmi.com/caselaws?id=154497 Penal interest under section 23(3) of the Kerala General Sales Tax Act was stated to arise only when tax or other dues remain unpaid after the time specified in a demand notice, instalment order, or the Act or Rules. Rule 18(1) requires filing of a return showing turnover and tax due, while rule 18(3) contemplates payment with the return and service of a demand notice if payment is not made. Form No. 14 was noted to make liability under section 23(3) contingent on non-payment after that notice. Accordingly, penal interest could not be levied from the date of return filing without first issuing the prescribed demand notice. en-us Fri, 21 Feb 1986 00:00:00 +0530 Thu, 22 Aug 2013 17:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154497 Penal interest under section 23(3) of the Kerala General Sales Tax Act was stated to arise only when tax or other dues remain unpaid after the time specified in a demand notice, instalment order, or the Act or Rules. Rule 18(1) requires filing of a return showing turnover and tax due, while rule 18(3) contemplates payment with the return and service of a demand notice if payment is not made. Form No. 14 was noted to make liability under section 23(3) contingent on non-payment after that notice. Accordingly, penal interest could not be levied from the date of return filing without first issuing the prescribed demand notice. Case-Laws VAT and Sales Tax Fri, 21 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154497