Interest not Leviable in Absence of Taxable due under Assam General Sales Tax Act: Gauhati HC [Read Order]
The court held that the assessing officer and the appellate authority also could not have made the assessment for payment of interest or passed the order made by the Division Bench in the Writ Petitions
The Gauhati High Court has held that interest is not leviable in the absence of taxable due under the Assam General Sales Tax Act, 1993. The court held that the assessing officer and the appellate authority also could not have made the assessment for payment of interest or passed the order made by the Division…
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