https://www.taxtmi.com/caselaws?id=381674 Interest under Section 30(2) of the Maharashtra Value Added Tax Act was treated as payable on delayed tax remittance once delay and underlying liability were admitted. The assessee's claim that the law on works contract taxation had earlier been unclear did not, by itself, justify waiver of statutory interest, because no provision permitting such waiver was shown. The later absence of penalty after clarification in law was treated as distinct from the separate obligation to pay interest for late payment. The proposed question was therefore not regarded as raising a substantial question of law. en-us Mon, 03 Jun 2019 00:00:00 +0530 Mon, 17 Jun 2019 07:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381674 Interest under Section 30(2) of the Maharashtra Value Added Tax Act was treated as payable on delayed tax remittance once delay and underlying liability were admitted. The assessee's claim that the law on works contract taxation had earlier been unclear did not, by itself, justify waiver of statutory interest, because no provision permitting such waiver was shown. The later absence of penalty after clarification in law was treated as distinct from the separate obligation to pay interest for late payment. The proposed question was therefore not regarded as raising a substantial question of law. Case-Laws VAT and Sales Tax Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381674