https://www.taxtmi.com/forum/issue?id=117254 Whether determination provisions apply when tax is paid but interest is unpaid is disputed: one view limits assessment sections to unpaid tax and treats interest as a separate statutory liability recoverable under interest and recovery provisions, while alternative views read the charging language to include interest within the amount subject to adjudication and penalty, and practitioners note recovery and adjudication procedures can be used to collect interest without invoking full determination proceedings. en-us Sun, 30 May 2021 20:37:13 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117254 Whether determination provisions apply when tax is paid but interest is unpaid is disputed: one view limits assessment sections to unpaid tax and treats interest as a separate statutory liability recoverable under interest and recovery provisions, while alternative views read the charging language to include interest within the amount subject to adjudication and penalty, and practitioners note recovery and adjudication procedures can be used to collect interest without invoking full determination proceedings. Discussion-Forum GST Sun, 30 May 2021 20:37:13 +0530 https://www.taxtmi.com/forum/issue?id=117254