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    <title>2009 (4) TMI 864 - KARNATAKA HIGH COURT</title>
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    <description>A demand notice for recovery of interest on outstanding tax arrears under the Karnataka Sales Tax Act was not invalid merely because the principal arrears had already been paid. The record showed that the payment had been credited and that the impugned notice substantially reflected an earlier communication raising only the interest liability, not a duplicate recovery of principal tax. The challenge based on alleged illegality and non-credit therefore failed, and the writ was treated as lacking bona fides because the true nature of the demand had been suppressed.</description>
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    <pubDate>Tue, 21 Apr 2009 00:00:00 +0530</pubDate>
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      <title>2009 (4) TMI 864 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=164113</link>
      <description>A demand notice for recovery of interest on outstanding tax arrears under the Karnataka Sales Tax Act was not invalid merely because the principal arrears had already been paid. The record showed that the payment had been credited and that the impugned notice substantially reflected an earlier communication raising only the interest liability, not a duplicate recovery of principal tax. The challenge based on alleged illegality and non-credit therefore failed, and the writ was treated as lacking bona fides because the true nature of the demand had been suppressed.</description>
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      <pubDate>Tue, 21 Apr 2009 00:00:00 +0530</pubDate>
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