MARVEL HOSPITALITY SERVICES PVT. LTD. Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Contending that the statutory requirement of a notice before imposing the liability to pay interest, was not complied with, the dealer under the Andhra Pradesh Value Added Tax Act, 2005, has come up with the above writ petition.

(2.) Heard Ms. Shaik Vaheeda Sushma, learned counsel for the petitioner and Mr. M. Govind Reddy, learned Special Standing Counsel for the Department.

(3.) The impugned order is under Section 22(2) of the A.P. VAT Act. Since interest is automatic, the Statute does not stipulate any prior notice.