https://www.taxtmi.com/caselaws?id=233473 Interest on delayed entertainment tax was held recoverable because the governing rules made simple interest at 2% per month an automatic statutory consequence from the date of default until payment, and later quantification did not render the levy impermissibly retrospective. The penalty demand also survived because the assessee failed to furnish required information despite notices and opportunities, and the record showed incorrect disclosure and suppression of material facts; on that basis, the challenge based on natural justice failed. en-us Thu, 25 Apr 2013 00:00:00 +0530 Thu, 02 May 2013 10:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233473 Interest on delayed entertainment tax was held recoverable because the governing rules made simple interest at 2% per month an automatic statutory consequence from the date of default until payment, and later quantification did not render the levy impermissibly retrospective. The penalty demand also survived because the assessee failed to furnish required information despite notices and opportunities, and the record showed incorrect disclosure and suppression of material facts; on that basis, the challenge based on natural justice failed. Case-Laws VAT and Sales Tax Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233473