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    <title>2018 (3) TMI 3 - MADRAS HIGH COURT</title>
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    <description>A demand notice levying interest on tax arrears was found unsustainable where an earlier final order had permitted payment in instalments and the assessee had complied with that arrangement. Because the instalment order had attained finality and remained unchallenged, the liability could not be enforced in a manner contrary to that subsisting direction. The later attempt to recover interest for alleged delay was therefore held inconsistent with the operative payment schedule, and the writ petition was allowed.</description>
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      <title>2018 (3) TMI 3 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=356300</link>
      <description>A demand notice levying interest on tax arrears was found unsustainable where an earlier final order had permitted payment in instalments and the assessee had complied with that arrangement. Because the instalment order had attained finality and remained unchallenged, the liability could not be enforced in a manner contrary to that subsisting direction. The later attempt to recover interest for alleged delay was therefore held inconsistent with the operative payment schedule, and the writ petition was allowed.</description>
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