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2018 (3) TMI 3 - HC - VAT and Sales TaxDemand of Interest on account of the alleged delayed payment - Held that - once the petitioner has been permitted to pay the arrears in instalments, in compliance of the order, dated 27.08.2004, made in W.P(MD)No.787 of 2004 and in the absence of any challenge made to the said order and thereby it has reached its finality, the impugned demand notice with regard to levy of interest, in the considered opinion of this Court, is unsustainable. This Court, on an independent application of mind to the materials placed, is of the considered view that there is no infirmity or error apparent in the reasons assigned by the learned Judge for allowing the writ petition and finds no merit in the writ appeal - appeal dismissed.
Issues:
Challenge to quashment of notice dated 30.08.2005 by the Revenue. Analysis: The High Court of Madras heard the appeal challenging the quashment of a notice issued by the Revenue. The respondent, a writ petitioner, had expressed grievance regarding the non-service of the Assessment Order for the years 1998-1999 and 1999-2000. The respondent had paid arrears in compliance with a previous order and objected to the interest claimed through the impugned notice. The Court noted previous orders allowing the writ petitioner to pay arrears in instalments and found the demand for interest unsustainable. The Court referred to various legal precedents and concluded that the impugned notice was unsustainable. The Revenue filed a writ appeal challenging this decision. The Court upheld the decision of the learned Single Judge, stating that once the petitioner had been allowed to pay arrears in compliance with a previous order, and in the absence of any challenge to that order, the demand notice for interest was deemed unsustainable. Upon independent review, the Court found no error in the reasoning of the learned Judge and dismissed the writ appeal. The original order quashing the notice was confirmed, and no costs were awarded in this case. In conclusion, the High Court of Madras dismissed the writ appeal, upholding the decision of the learned Single Judge to quash the notice issued by the Revenue. The Court found no merit in the appeal and confirmed the original order without awarding any costs.
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