https://www.taxtmi.com/caselaws?id=441079 The dominant issue was whether, under s.110 of the Finance Act, 2013 governing the VCES, interest could be recovered on the entire declared tax liability despite substantial part payment, or only on the unpaid balance. The HC held that "such dues" in s.110 refers to the unpaid portion alone, since only unpaid amounts can constitute "dues," and reading it as the entire liability would impermissibly add words and invite the casus omissus principle. Applying the rule that where two constructions are possible in taxing statutes the one favourable to the assessee should prevail, the HC found that levying interest on the entire liability lacked authority of law. The impugned order was quashed; interest was directed to be recomputed only on the unpaid balance and bank attachment released upon payment. en-us Tue, 18 Jul 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441079 The dominant issue was whether, under s.110 of the Finance Act, 2013 governing the VCES, interest could be recovered on the entire declared tax liability despite substantial part payment, or only on the unpaid balance. The HC held that "such dues" in s.110 refers to the unpaid portion alone, since only unpaid amounts can constitute "dues," and reading it as the entire liability would impermissibly add words and invite the casus omissus principle. Applying the rule that where two constructions are possible in taxing statutes the one favourable to the assessee should prevail, the HC found that levying interest on the entire liability lacked authority of law. The impugned order was quashed; interest was directed to be recomputed only on the unpaid balance and bank attachment released upon payment. Case-Laws Service Tax Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441079