2019 (1) TMI 1920

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..... st is automatic, the Statute does not stipulate any prior notice. But while framing Rules under the Act, the Government had provided for an opportunity, under Rule 24(4) of the A.P. VAT Rules, 2005. Obviously, the procedure prescribed by Rule 24(4) was not followed. In cases where a larger opportunity is given under the Rules, the same also has to be followed, in order to comply with the princi .....

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..... n 22(2) of the A.P. VAT Act. Since interest is automatic, the Statute does not stipulate any prior notice. 4. But while framing Rules under the Act, the Government had provided for an opportunity, under Rule 24(4) of the A.P. VAT Rules, 2005. Obviously, the procedure prescribed by Rule 24(4) was not followed. 5. In cases where a larger opportunity is given under the Rules, the same also has .....

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