https://www.taxtmi.com/caselaws?id=291272 Section 74 of the Andhra Pradesh GST Act requires a show cause notice where tax has not been paid, short-paid, erroneously refunded, or input tax credit has been wrongly availed or utilised, and the person must be asked to explain the proposed tax, interest and penalty. The provision allowing pre-notice payment of tax, interest and a 15% penalty is only an enabling option for the dealer and does not permit the authority to compel that penalty without first issuing notice under Section 74(1). On that basis, a 15% penalty demand raised without notice was held unsustainable and set aside to that extent. en-us Wed, 26 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291272 Section 74 of the Andhra Pradesh GST Act requires a show cause notice where tax has not been paid, short-paid, erroneously refunded, or input tax credit has been wrongly availed or utilised, and the person must be asked to explain the proposed tax, interest and penalty. The provision allowing pre-notice payment of tax, interest and a 15% penalty is only an enabling option for the dealer and does not permit the authority to compel that penalty without first issuing notice under Section 74(1). On that basis, a 15% penalty demand raised without notice was held unsustainable and set aside to that extent. Case-Laws GST Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291272