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    <title>2025 (10) TMI 1258 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Interest on additional tax demand under the Haryana Value Added Tax Act, 2003 accrues from the date the tax ought to have been paid, because tax found payable in revision is treated as having been due when the liability originally arose. The later revisional order only quantifies the existing liability and does not defer the interest obligation. Applying this principle, the Court rejected the contention that interest could run only from the date of the revisional order and accepted the Revenue&#039;s position on commencement of interest for the additional demand.</description>
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    <pubDate>Tue, 14 Oct 2025 00:00:00 +0530</pubDate>
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      <title>2025 (10) TMI 1258 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=780461</link>
      <description>Interest on additional tax demand under the Haryana Value Added Tax Act, 2003 accrues from the date the tax ought to have been paid, because tax found payable in revision is treated as having been due when the liability originally arose. The later revisional order only quantifies the existing liability and does not defer the interest obligation. Applying this principle, the Court rejected the contention that interest could run only from the date of the revisional order and accepted the Revenue&#039;s position on commencement of interest for the additional demand.</description>
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