https://www.taxtmi.com/caselaws?id=332009 Interest under Section 24(3) of the Tamil Nadu General Sales Tax Act could not be levied without an assessment or a legally enforceable notice of demand, because the statutory liability arises only on amounts remaining unpaid after the due date or instalment date. Dishonour of cheques collected during inspection did not by itself create that liability, and a statement recorded by Enforcement Wing officials could not supply the missing jurisdictional basis. In the absence of even a provisional assessment or demand notice, the interest demand was without jurisdiction and unsustainable, and the assessee succeeded. en-us Wed, 10 Aug 2016 00:00:00 +0530 Wed, 07 Sep 2016 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332009 Interest under Section 24(3) of the Tamil Nadu General Sales Tax Act could not be levied without an assessment or a legally enforceable notice of demand, because the statutory liability arises only on amounts remaining unpaid after the due date or instalment date. Dishonour of cheques collected during inspection did not by itself create that liability, and a statement recorded by Enforcement Wing officials could not supply the missing jurisdictional basis. In the absence of even a provisional assessment or demand notice, the interest demand was without jurisdiction and unsustainable, and the assessee succeeded. Case-Laws VAT and Sales Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332009