https://www.taxtmi.com/caselaws?id=754783 The Gauhati HC disposed of a petition challenging an assessment order imposing interest under Section 22 of the AGST Act, 1993. Following a Supreme Court remand directing the assessing authority to determine if the company collected sales tax from consumers through dealers, the assessment showed nil balance due. However, tax authorities imposed interest under Section 22(3) claiming the amount was paid after its due date. The HC interfered with the tax authorities' decision to impose interest and disposed of the petition in favor of the petitioner company. en-us Wed, 19 Jun 2024 00:00:00 +0530 Sat, 29 Jun 2024 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754783 The Gauhati HC disposed of a petition challenging an assessment order imposing interest under Section 22 of the AGST Act, 1993. Following a Supreme Court remand directing the assessing authority to determine if the company collected sales tax from consumers through dealers, the assessment showed nil balance due. However, tax authorities imposed interest under Section 22(3) claiming the amount was paid after its due date. The HC interfered with the tax authorities' decision to impose interest and disposed of the petition in favor of the petitioner company. Case-Laws VAT / Sales Tax Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754783