https://www.taxtmi.com/article/detailed?id=8888 An intimation demanding payment of interest on delayed GST is to be treated as a show cause notice under Section 73(1) when it indicates tax or interest not paid within the prescribed period, and the adjudicating authority must afford the taxpayer an opportunity of being heard. If an amount has been realised by freezing the taxpayer's bank account, the authority must adjudicate liability; where adjudication finds no liability, the realised amount shall be refunded with statutory interest. Section 50(1) and Section 73(1) are the operative provisions cited. en-us Tue, 07 Jan 2020 06:51:51 +0530 Tue, 07 Jan 2020 06:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8888 An intimation demanding payment of interest on delayed GST is to be treated as a show cause notice under Section 73(1) when it indicates tax or interest not paid within the prescribed period, and the adjudicating authority must afford the taxpayer an opportunity of being heard. If an amount has been realised by freezing the taxpayer's bank account, the authority must adjudicate liability; where adjudication finds no liability, the realised amount shall be refunded with statutory interest. Section 50(1) and Section 73(1) are the operative provisions cited. Articles Goods and Services Tax - GST Tue, 07 Jan 2020 06:51:51 +0530 https://www.taxtmi.com/article/detailed?id=8888