High Court reviewed interest levy challenge under AGST Act. No tax collection from consumers, no interest warranted.

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....The High Court considered a challenge to an assessment order regarding the levy of interest u/s 22 of the AGST Act, 1993. The matter was previously remanded by the Supreme Court to determine if the company had collected sales tax from consumers and if so, to deposit the tax amount with interest. Initial notices were issued in 1996, leading to a show cause notice in March 1996 and an assessment order in July 2001. Despite the balance being nil post-Supreme Court order, interest was imposed citing late payment. The High Court found the imposition of interest unwarranted and disposed of the petition accordingly.....