https://www.taxtmi.com/article/detailed?id=8906 Direct recovery of GST interest without issuance of a show-cause notice and an opportunity for a personal hearing conflicts with the principle of natural justice. Judicial authorities have held that determination of interest liability and ensuing coercive recoveries require prior adjudicatory notice; bypassing that procedure-often justified by revenue as recovery under administrative provisions-has been quashed where no notice or hearing occurred. The procedural entitlement extends to disputes over gross versus net interest computation and to bank attachments effected without prior adjudication. en-us Wed, 15 Jan 2020 07:13:51 +0530 Wed, 15 Jan 2020 07:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8906 Direct recovery of GST interest without issuance of a show-cause notice and an opportunity for a personal hearing conflicts with the principle of natural justice. Judicial authorities have held that determination of interest liability and ensuing coercive recoveries require prior adjudicatory notice; bypassing that procedure-often justified by revenue as recovery under administrative provisions-has been quashed where no notice or hearing occurred. The procedural entitlement extends to disputes over gross versus net interest computation and to bank attachments effected without prior adjudication. Articles Goods and Services Tax - GST Wed, 15 Jan 2020 07:13:51 +0530 https://www.taxtmi.com/article/detailed?id=8906