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    <title>2015 (6) TMI 406 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>A show cause notice on interest issued during assessment proceedings remained pending, so a later separate order levying interest was not void for lack of jurisdiction merely because it was not passed with the assessment order. The omission to decide interest and penalty simultaneously was treated as an irregularity, not a jurisdictional defect. Rectification under Section 33 of the Haryana Sales Tax Act, 1973 was therefore unnecessary on these facts. The challenge to the separate interest order failed, and the levy of interest was upheld.</description>
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    <pubDate>Thu, 26 Feb 2015 00:00:00 +0530</pubDate>
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      <title>2015 (6) TMI 406 - PUNJAB &amp; HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=260481</link>
      <description>A show cause notice on interest issued during assessment proceedings remained pending, so a later separate order levying interest was not void for lack of jurisdiction merely because it was not passed with the assessment order. The omission to decide interest and penalty simultaneously was treated as an irregularity, not a jurisdictional defect. Rectification under Section 33 of the Haryana Sales Tax Act, 1973 was therefore unnecessary on these facts. The challenge to the separate interest order failed, and the levy of interest was upheld.</description>
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      <pubDate>Thu, 26 Feb 2015 00:00:00 +0530</pubDate>
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