https://www.taxtmi.com/caselaws?id=438047 Under the Haryana Value Added Tax Act, 2003, statutory interest on unpaid tax under the self-assessment scheme accrues from the original due date for payment, not from the date of the revisional order. The text explains that section 14(6) applies where a dealer fails to pay tax in accordance with the Act and rules, and that later modification of the tax liability in revision does not defer the interest burden. Authorities under the earlier Haryana General Sales Tax Act, 1973 were treated as inapplicable, and Faridabad Fabricators was applied. The result is that interest on the additional demand remains chargeable from the date the return was filed. en-us Thu, 27 Apr 2023 00:00:00 +0530 Sun, 21 May 2023 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438047 Under the Haryana Value Added Tax Act, 2003, statutory interest on unpaid tax under the self-assessment scheme accrues from the original due date for payment, not from the date of the revisional order. The text explains that section 14(6) applies where a dealer fails to pay tax in accordance with the Act and rules, and that later modification of the tax liability in revision does not defer the interest burden. Authorities under the earlier Haryana General Sales Tax Act, 1973 were treated as inapplicable, and Faridabad Fabricators was applied. The result is that interest on the additional demand remains chargeable from the date the return was filed. Case-Laws VAT and Sales Tax Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438047