https://www.taxtmi.com/caselaws?id=160924 Penal interest on a tax demand accrues only after the assessee's liability has crystallised through service of the assessment order and demand notice. The text states that tax liability arose on making of the assessment orders, and that service on 28 September 1995 was supported by the materials produced. On that basis, interest could not be charged from the end of the assessment year or from 1 April 1993, because the demand became enforceable only from the date of service. The demand was therefore sustained only to that extent, limiting penal interest to the period after service. en-us Fri, 19 Oct 2001 00:00:00 +0530 Thu, 26 Dec 2013 16:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160924 Penal interest on a tax demand accrues only after the assessee's liability has crystallised through service of the assessment order and demand notice. The text states that tax liability arose on making of the assessment orders, and that service on 28 September 1995 was supported by the materials produced. On that basis, interest could not be charged from the end of the assessment year or from 1 April 1993, because the demand became enforceable only from the date of service. The demand was therefore sustained only to that extent, limiting penal interest to the period after service. Case-Laws VAT and Sales Tax Fri, 19 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160924