https://www.taxtmi.com/caselaws?id=459950 Where the principal tax liability for the relevant assessment periods had already been set aside in earlier proceedings, the consequential interest demand could not survive independently. The Rajasthan HC noted that the revenue could not dispute those prior orders, and therefore the rejection of waiver of interest could not be sustained once the underlying demand had ceased to exist. The challenge to the refusal of waiver succeeded because interest was entirely dependent on the existence of the principal tax liability. en-us Thu, 16 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459950 Where the principal tax liability for the relevant assessment periods had already been set aside in earlier proceedings, the consequential interest demand could not survive independently. The Rajasthan HC noted that the revenue could not dispute those prior orders, and therefore the rejection of waiver of interest could not be sustained once the underlying demand had ceased to exist. The challenge to the refusal of waiver succeeded because interest was entirely dependent on the existence of the principal tax liability. Case-Laws GST Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459950