2010 (3) TMI 1014

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....SHUTOSH MOHUNTA J.-This judgment shall dispose of G.S.T.R. No. 13 of 1997 as well as G.S.T.R. No. 14 of 1997 to G.S.T.R. No. 20 of 1997. The Sales Tax Tribunal, Haryana has referred the following questions of law for adjudication by this honourable court: "(i) Whether the interest levied and charged under section 25(5) of the Haryana General Sales Tax Act, 1973 is legal? " Briefly the fac....

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....he Act. The assessee filed an application under section 42 of the Act wherein it was averred that no interest is payable on the additional demand created by the Department. The assessee also claimed that the question of law as framed by him in the application be referred to the High Court. This request was turned down by the Tribunal. It was challenged by the assessee in Sales Tax Case No. 21 of 1....

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....he dealer pays the tax which according to him is due on the basis of the information supplied in the return filed by him, there would be no default on his part to meet his statutory obligation. The law does not envisage the dealer to predict the final assessment which he files the return and expect him to pay the tax on that basis to avoid the liability to pay interest." The present case is squ....