https://www.taxtmi.com/caselaws?id=382756 Interest on belated payment of sales tax may be remitted only where the governing statute confers that power, and a bona fide request for remission can be directed to be considered by the Government. The text notes that liability to interest was not disputed, but for a smaller CST-related demand the taxpayer undertook to pay within the time granted, failing which the earlier order would revive. For the larger TNGST-related demand, the Court referred to the Government's power under Section 31 of the Tamil Nadu Value Added Tax Act, 2006 to remit tax, penalty, interest or fee by notification, and required partial payment of the interest as a condition for considering remission. en-us Tue, 02 Jul 2019 00:00:00 +0530 Wed, 10 Jul 2019 07:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382756 Interest on belated payment of sales tax may be remitted only where the governing statute confers that power, and a bona fide request for remission can be directed to be considered by the Government. The text notes that liability to interest was not disputed, but for a smaller CST-related demand the taxpayer undertook to pay within the time granted, failing which the earlier order would revive. For the larger TNGST-related demand, the Court referred to the Government's power under Section 31 of the Tamil Nadu Value Added Tax Act, 2006 to remit tax, penalty, interest or fee by notification, and required partial payment of the interest as a condition for considering remission. Case-Laws VAT and Sales Tax Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382756