https://www.taxtmi.com/caselaws?id=371163 Writ petitions challenging only consequential demand notices for interest on entry tax were held not maintainable because the underlying assessment orders were not separately assailed. The Court noted that interest formed part of the earlier assessment dispute, no relief had been granted on that component in the first round of writ litigation, and a consequential demand could not be attacked independently without first challenging the basic order. It further treated the petitions as successive challenges on the same cause of action, barred by constructive res judicata and the policy against re-litigation, while also noting the availability of an alternative appellate remedy. No relief was granted against the interest demand. en-us Thu, 22 Nov 2018 00:00:00 +0530 Thu, 28 Mar 2019 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371163 Writ petitions challenging only consequential demand notices for interest on entry tax were held not maintainable because the underlying assessment orders were not separately assailed. The Court noted that interest formed part of the earlier assessment dispute, no relief had been granted on that component in the first round of writ litigation, and a consequential demand could not be attacked independently without first challenging the basic order. It further treated the petitions as successive challenges on the same cause of action, barred by constructive res judicata and the policy against re-litigation, while also noting the availability of an alternative appellate remedy. No relief was granted against the interest demand. Case-Laws VAT and Sales Tax Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371163