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VAT - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Interest u/s 27(1) - DVAT - The tax which is said to be due ...


Interest Under DVAT Act Sec 27(1) Only Applies to Due Tax on Filed Returns; No Return, No Interest.

May 7, 2013

Case Laws     VAT and Sales Tax     HC

Interest u/s 27(1) - DVAT - The tax which is said to be due under section 27(1) of the said Act must be the tax which is due “according to a return” - if no return filed no interest u/s 27(1) - HC

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