https://www.taxtmi.com/caselaws?id=163618 Statutory interest on delayed additional sales tax liability was treated as arising on the date the tax became due, and the levy was supported by month-wise computation of delay and interest. Because the assessee's challenge depended on reconciliation of payment particulars and factual verification of delay, the proper forum was the revisional authority, not the writ court. With an adequate statutory revisional remedy available, the High Court declined interference and left the assessee to pursue revision. The writ petitions challenging the levy were therefore not entertained. en-us Thu, 11 Jan 2007 00:00:00 +0530 Sat, 05 Apr 2014 14:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163618 Statutory interest on delayed additional sales tax liability was treated as arising on the date the tax became due, and the levy was supported by month-wise computation of delay and interest. Because the assessee's challenge depended on reconciliation of payment particulars and factual verification of delay, the proper forum was the revisional authority, not the writ court. With an adequate statutory revisional remedy available, the High Court declined interference and left the assessee to pursue revision. The writ petitions challenging the levy were therefore not entertained. Case-Laws VAT and Sales Tax Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163618