https://www.taxtmi.com/caselaws?id=400400 Under the Tamil Nadu General Sales Tax Act and Rules, monthly returns for self-assessment had to be filed by the prescribed due date, and tax became payable accordingly. Where a dealer filed the return and paid the tax after that date but within ten days, the later special provision for belated returns, Section 24(3-A), governed the levy of interest rather than Section 24(3). The Court also clarified that a levy is not invalid merely because the impugned order cites the wrong provision, provided the action is otherwise authorised under the correct provision. Interest on the belated payment was therefore sustained. en-us Tue, 03 Nov 2020 00:00:00 +0530 Fri, 06 Nov 2020 09:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400400 Under the Tamil Nadu General Sales Tax Act and Rules, monthly returns for self-assessment had to be filed by the prescribed due date, and tax became payable accordingly. Where a dealer filed the return and paid the tax after that date but within ten days, the later special provision for belated returns, Section 24(3-A), governed the levy of interest rather than Section 24(3). The Court also clarified that a levy is not invalid merely because the impugned order cites the wrong provision, provided the action is otherwise authorised under the correct provision. Interest on the belated payment was therefore sustained. Case-Laws VAT and Sales Tax Tue, 03 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400400