https://www.taxtmi.com/caselaws?id=159924 Under the Kerala General Sales Tax Act, penal interest under section 23(3) accrues automatically from the statutory due date for filing the return when taxable turnover is not returned and the tax remains unpaid, even if the assessee later pays after assessment. The absence of a filed return does not defer liability until assessment, and the distinction between self-assessment and regular assessment does not avoid interest liability. A separate demand notice is not required before levying such interest, because the default itself triggers the statutory consequence. The provision operates independently of the penalty regime under section 45A(1)(c). en-us Fri, 12 Jun 1998 00:00:00 +0530 Thu, 05 Dec 2013 16:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159924 Under the Kerala General Sales Tax Act, penal interest under section 23(3) accrues automatically from the statutory due date for filing the return when taxable turnover is not returned and the tax remains unpaid, even if the assessee later pays after assessment. The absence of a filed return does not defer liability until assessment, and the distinction between self-assessment and regular assessment does not avoid interest liability. A separate demand notice is not required before levying such interest, because the default itself triggers the statutory consequence. The provision operates independently of the penalty regime under section 45A(1)(c). Case-Laws VAT and Sales Tax Fri, 12 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159924