AA was directed to recompute Interest on delayed payment only on unpaid dues : Kar. HC

GST/EXCISE/ST/VAT : Where assessee to have benefit under Service Tax Voluntary Compliance Encouragement Scheme, 2013 for period 2012-13 declared an amount of Rs. 23.20 lacs as tax payable and paid fully tax dues after prescribed period, interest on delayed payment should have been computed on unpaid dues and not on declared amount

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