https://www.taxtmi.com/caselaws?id=423033 Interest on belated payment of admitted self-assessed tax is an automatic statutory consequence under Section 50 and accrues on the unpaid amount. Section 80 permits instalment relief only for amounts due under the Act other than liabilities self-assessed in a return, so the Commissioner had no power to extend instalments to the interest component arising from delayed payment of such admitted tax. The exclusion in Section 80 therefore barred the request for instalment payment, and the challenge to the demand failed. en-us Fri, 06 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423033 Interest on belated payment of admitted self-assessed tax is an automatic statutory consequence under Section 50 and accrues on the unpaid amount. Section 80 permits instalment relief only for amounts due under the Act other than liabilities self-assessed in a return, so the Commissioner had no power to extend instalments to the interest component arising from delayed payment of such admitted tax. The exclusion in Section 80 therefore barred the request for instalment payment, and the challenge to the demand failed. Case-Laws GST Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423033