https://www.taxtmi.com/caselaws?id=434421 Interest under Section 25(5) of the Haryana General Sales Tax Act, 1973 was held unsustainable where the assessee had deposited advance tax at the department's instance and the amount was later adjusted. The Court noted that Section 25(2A) required regular tax payment, but there was no material showing deliberate defiance of law, dishonest conduct, or an attempt to evade tax. On those facts, the demand of interest for short deposit was found inconsistent with the record and contrary to natural justice, and the notice was quashed. en-us Thu, 02 Feb 2023 00:00:00 +0530 Fri, 24 Feb 2023 09:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434421 Interest under Section 25(5) of the Haryana General Sales Tax Act, 1973 was held unsustainable where the assessee had deposited advance tax at the department's instance and the amount was later adjusted. The Court noted that Section 25(2A) required regular tax payment, but there was no material showing deliberate defiance of law, dishonest conduct, or an attempt to evade tax. On those facts, the demand of interest for short deposit was found inconsistent with the record and contrary to natural justice, and the notice was quashed. Case-Laws VAT and Sales Tax Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434421