https://www.taxtmi.com/caselaws?id=161307 Where a tax authority validly extends the time for payment and allows instalments, compliance with that instalment schedule can replace the original due date as the effective payment date. In that situation, no default survives for the period covered by the original demand notices, and interest cannot be levied on the basis of alleged delay under those notices. The commentary explains that once the instalment order is lawfully made and fully honoured, the statutory foundation for a separate interest demand falls away because the payment obligation is treated as satisfied within the extended time. en-us Wed, 02 Apr 2003 00:00:00 +0530 Tue, 14 Jan 2014 15:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161307 Where a tax authority validly extends the time for payment and allows instalments, compliance with that instalment schedule can replace the original due date as the effective payment date. In that situation, no default survives for the period covered by the original demand notices, and interest cannot be levied on the basis of alleged delay under those notices. The commentary explains that once the instalment order is lawfully made and fully honoured, the statutory foundation for a separate interest demand falls away because the payment obligation is treated as satisfied within the extended time. Case-Laws VAT and Sales Tax Wed, 02 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161307