Advisory for GST Interest Under Section 50(1) Does Not Violate Natural Justice Without Recovery Notice
Case-Laws
GST
The HC held that the issuance of an advisory for payment of interest under Section 50(1) of the GST Act on self-assessed tax paid after the due date does not violate natural justice principles, as no recovery action has been initiated without notice. The petitioner is liable to pay interest as per Sections 39(7) and 50(1) read with Rules 88B and 88C of the GST Rules. Reco
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