HC: Cannot saddle assessee with interest on tax-paid but not recorded due to system-glitch/crash

Gujarat HC allows writ-petition filed by ‘Vimal’ pan-masala manufacturer, holds that Petitioner cannot be saddled with the liability of paying excessive interest at the rate of 18% p.a. "on the tax liability which it had already discharged on time, without there being any default on its part"; Notes that petitioner had duly filed the return for the month of August, 2017 and had also deposited the tax liability aggregating Rs 128.63 crores (rounded off), for such peri...