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2025 (10) TMI 1258

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.... 180- 2019(O&M), VATAP- 181- 2019(O&M), VATAP- 211- 2018(O&M), VATAP- 214- 2018 (O&M), VATAP- 213- 2018(O&M), VATAP- 239- 2019(O&M), VATAP- 247- 2018(O&M), VATAP- 253- 2018(O&M), VATAP- 283- 2018(O&M), VATAP- 286- 2019(O&M), VATAP- 305- 2019(O&M), VATAP- 366- 2019(O&M). - -<br>CST, VAT & Sales Tax<br>HON&#39;BLE MRS. JUSTICE LISA GILL AND HON&#39;BLE MRS. JUSTICE MEENAKSHI I. MEHTA. Present:- For the Appellant: Ms. Mamta Singla Talwar, DAG, Haryana. For the Respondents: Mr. Balwinder Singh, Advocate for Mr. Rajiv Agnihotri, Advocate in VATAP Nos.181, 129 of 2019 and 253 of 2018. For the Respondents: Mr. Rishab Singla, Advocate in VATAP-247-2019. For the Respondents: Mr. Shivam Malik, Advocate in VATAP-239-2019. LISA GILL.J....

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....-366-2019 24.05.2011 20.08.2014 21.08.2017 &nbsp; 4. VATAP-286-2019 12.04.2012 08.04.2015 20.12.2017 &nbsp; 5. VATAP-283- 2018 08.02.2012 24.12.2013 01.09.2017 &nbsp; 6. VATAP-253- 2018 09.01.2012 30.12.2014 31.10.2017 &nbsp; 7. VATAP-247-2019 31.03.2015 03.02.2016 27.02.2019 &nbsp; 8. VATAP-247- 2018 15.12.2009 03.11.2012 29.08.2017 &nbsp; 9. VATAP-239-2019 15.11.2013 19.08.2015 14.02.2019 &nbsp; 10. VATAP-213- 2018 18.11.2014 12.08.2015 23.01.2018 &nbsp; 11. VATAP-214- 2018 18.03.2014 12.08.2015 23.01.2018 &nbsp; 12. VATAP-211- 2018 18.11.2013 12.08.2015 23.01.2018 &n....

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....vant provision of 14(6) is as under:- "If any dealer fails to make payment of tax in accordance with the provisions of this Act and the rules made thereunder, he shall be liable to pay in addition to the tax payable by him, simple interest at one per cent per month if the payment is made within ninety days from the last date specified for the payment of tax, but if the default continues thereafter, he shall be liable to pay interest at two per cent per month for the whole of the period from the last date specified for the payment of tax to the date he makes the payment: PROVIDED that the interest leviable under this Act shall not exceed the amount of tax or penalty on the non-payment or late payment of tax on which such in....

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.... 5. It is informed that this decision dated 27.04.2023 in VATAP- 129-2017 has attained finality. 6. At this stage, we take note of the fact as brought to our notice by learned counsel for appellants that assessee(s) have since long deposited the additional demand as raised and it is only the question of interest which remains. It is apparent that rationale for provisions under Section 14(6) of HVAT Act is that said additional tax as determined at the time of revision has always been due right from the date on which liability arose. Matter is squarely covered in favour of appellant in terms of Division Bench decision in M/s Balaji Motor&#39;s case (supra), which is stated to have attained finality. Nothing to the contrary has emerged. ....

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