https://www.taxtmi.com/caselaws?id=330027 Where a statutory demand notice is a precondition to attachment and sale, failure to prove valid service on the defaulter vitiates the subsequent auction process, including the notice and Gazette publication. The text also states that interference is not ordinarily warranted with the levy or appropriation of interest on sales tax arrears, since appropriation between principal and interest lies within the revenue authority's discretion, though reduction of interest may be sought before the authorities. Once the auction is set aside for want of proper notice, the auction purchaser is entitled to restitution of the sale consideration, with any separate claim for interest to be pursued in appropriate proceedings. en-us Tue, 12 Apr 2016 00:00:00 +0530 Fri, 15 Jul 2016 22:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330027 Where a statutory demand notice is a precondition to attachment and sale, failure to prove valid service on the defaulter vitiates the subsequent auction process, including the notice and Gazette publication. The text also states that interference is not ordinarily warranted with the levy or appropriation of interest on sales tax arrears, since appropriation between principal and interest lies within the revenue authority's discretion, though reduction of interest may be sought before the authorities. Once the auction is set aside for want of proper notice, the auction purchaser is entitled to restitution of the sale consideration, with any separate claim for interest to be pursued in appropriate proceedings. Case-Laws VAT and Sales Tax Tue, 12 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330027