Home Forum Goods and Services Tax - GST Month 2 2023 2023 (2) This
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Interest under 50 - Goods and Services Tax - GSTExtract Recently the department is issuing DRC 07 notices for recovery of interest on account of belated filing monthly returns of 3B. Now the moot question is whether without issuance of any show cause notice can the revenue straight away issue the said notice / Order DRC 07 ? Direct recovery of interest on unpaid self-assessed tax is gross violation of natural justice and runs contrary to settled jurisprudence. Can it be challenged under Article 226 ? Based on the judgments in case of Mahadeo Constructions, Godavari Commodities, Narsing Ispat, R.K. Transport Pvt Ltd, Daejung Moparts Pvt Ltd and L.C. Infra Projects interest is automatic but recovery is not. I invite the valuable suggestions across this forum at large. The action of the revenue is right or unconstitutional ?
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