https://www.taxtmi.com/caselaws?id=268933 Interest under section 22 of the Assam General Sales Tax Act was chargeable only where an enforceable unpaid tax liability survived. After de novo assessment on remand, the reassessed liability in some matters resulted in nil demand, so no interest could be levied and the impugned orders were quashed. In the remaining writ petitions, balance-interest notices were issued, but the factual basis for any surviving tax liability was unclear. The HC therefore required fresh verification by the assessing authority before any interest could be sustained and remanded those matters for reconsideration in accordance with law. en-us Wed, 11 Mar 2015 00:00:00 +0530 Sat, 05 Dec 2015 10:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268933 Interest under section 22 of the Assam General Sales Tax Act was chargeable only where an enforceable unpaid tax liability survived. After de novo assessment on remand, the reassessed liability in some matters resulted in nil demand, so no interest could be levied and the impugned orders were quashed. In the remaining writ petitions, balance-interest notices were issued, but the factual basis for any surviving tax liability was unclear. The HC therefore required fresh verification by the assessing authority before any interest could be sustained and remanded those matters for reconsideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268933