Statutory return periodicity governed tax payment due dates, invalidating interest and preserving writ relief where no appeal lay.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Interest for delayed tax payment under Section 30(2) arises only where tax remains unpaid by the due date fixed under the Act or rules. For a taxpayer entitled to file six-monthly MVAT returns based on the preceding year's undisputed tax liability, that return periodicity determines the payment due date. Turnover, perceived legislative intent, unjust enrichment, or alleged colourable tax planning cannot alter that statutory position. An interest levy imposed contrary to this framework lacks statutory authority. Where no statutory appeal lies against an interest demand, writ jurisdiction remains available; the separate credit-note mismatch challenge was not pursued.....