Recovery of unpaid GST interest can proceed under section 75(12) and section 79 without prior proceedings under sections 73 or 74.

Recovery of unpaid interest on self-assessed tax under the Tamil Nadu Goods and Services Tax Act, 2017 was held recoverable under section 75(12) through section 79, because that provision expressly operates notwithstanding sections 73 and 74. The notice and order related only to the interest component under section 50(1), so the argument that recovery could proceed only after proceedings under sections 73 or 74 was rejected. The limited direction to consider the reply separately remained open.

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Issues: Whether recovery of unpaid interest under the Tamil Nadu Goods and Services Tax Act, 2017 could be sustained under section 75(12) and section 79 without resorting to proceedings under sections 73 or 74.

Analysis: The notice and the impugned order concerned only the interest component under section 50(1), though they were couched in terms of tax default. Section 75(12) begins with a non obstante clause and expressly provides that where any amount of interest payable on self-assessed tax remains unpaid, the same shall be recovered under section 79 notwithstanding sections 73 and 74. On that footing, the contention that recovery had to be preceded by proceedings under sections 73 or 74 was untenable.

Conclusion: The challenge to the recovery action on the ground that it ought to have culminated only in proceedings under sections 73 or 74 was rejected. The limited direction to consider the reply separately remained open.

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