https://www.taxtmi.com/caselaws?id=164711 The High Court ruled in favor of the petitioner, stating that interest cannot be charged for periods preceding the actual demand for payment under the provisions of the Act. The judgment clarified the petitioner's liability to pay interest, aligning with established legal principles and prior court decisions. The decision emphasized that interest should only be levied from the date of the demand for payment, not from the date of filing the return or revising the assessment. en-us Tue, 27 Jan 2009 00:00:00 +0530 Wed, 19 Nov 2014 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164711 The High Court ruled in favor of the petitioner, stating that interest cannot be charged for periods preceding the actual demand for payment under the provisions of the Act. The judgment clarified the petitioner's liability to pay interest, aligning with established legal principles and prior court decisions. The decision emphasized that interest should only be levied from the date of the demand for payment, not from the date of filing the return or revising the assessment. Case-Laws VAT and Sales Tax Tue, 27 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164711