https://www.taxtmi.com/caselaws?id=155790 Penal interest under the Kerala General Sales Tax framework is chargeable on unpaid tax or other amounts due, and the rules contemplate periodic computation and notice in the prescribed form. Where part payments have already been made and the dispute concerns appropriation between tax and interest, the balance payable must be communicated to the dealer before coercive recovery. A demand raised without prior intimation from the assessing authority and without an opportunity to contest the quantification of interest offends natural justice and is liable to be set aside, subject to fresh recovery after hearing. en-us Thu, 27 Aug 1987 00:00:00 +0530 Sat, 07 Sep 2013 17:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155790 Penal interest under the Kerala General Sales Tax framework is chargeable on unpaid tax or other amounts due, and the rules contemplate periodic computation and notice in the prescribed form. Where part payments have already been made and the dispute concerns appropriation between tax and interest, the balance payable must be communicated to the dealer before coercive recovery. A demand raised without prior intimation from the assessing authority and without an opportunity to contest the quantification of interest offends natural justice and is liable to be set aside, subject to fresh recovery after hearing. Case-Laws VAT and Sales Tax Thu, 27 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155790