2010 (5) TMI 768

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....J.-This order shall dispose of the aforementioned two appeals as the common question of law and facts arise for determination by this court. However, we have taken the facts from V.A. T.A.P. No. 26 of 2008. The following substantial question of law arises for consideration by this court: "Whether, in the fact and circumstances of the case, the assessee is liable for payment of interest for t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso imposed. In appeal, the Tribunal has held that as the tax in the case had been paid according to the returns filed by the assessee, hence, no penalty was leviable under section 10(6) of the Act. However, payment of interest was upheld. The learned counsel for the assessee has submitted that the present case is squarely covered by the judgment rendered in G.S.T.R.Nos. 29 to 39 of 1997, decid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ad not been paid by the assessee, therefore, it is liable to pay the interest under section 11D of the Act. After hearing the learned counsel for the parties, we are of the considered opinion that the present case is squarely covered by Lakhi Ram Diwan Singh's case [2010] 30 VST 419 (P&H), wherein it was held that the assessee is liable to pay interest under section 25(5) of the Haryana General....