Interest — The petitioner tendered a demand notice issued by the respondents which reflects liability towards interest on ITC and liability towards interest on cash for the financial year 2017-18 and submitted that interest on ITC could not be levied since the amount of ITC already stands credited to the account of respondents; interest on cash has also been incorrectly levied, in as much as the petitioner had deposited the cash element with the tax in due course, though, there was delay in filing of the returns which could not be a reason to levy interest on cash deposit since the amount was already credited with the respondents. List on 04.03.2020. — Parmanand And Sons Foods Pvt. Ltd. Vs. Union of India & Ors. [2020] 22 TAXLOK.COM 004 (Delhi)