Excise and Taxation Commissioner Haryana v. Ms Pandit Automobiles Pvt. Ltd. Ynr and Another
Case brief
What is this about?
Appeal on similar facts to an earlier decision concerning the start date for interest on additional tax demand under Haryana VAT law. Following the earlier ruling, the High Court held interest runs from the date of filing of the return and set aside the Tribunal's order to that extent.
What did the court decide?
Appeal allowed; Tribunal order dated 23.10.2019 set aside to the extent indicated; interest on additional demand leviable from date of filing of return.