https://www.taxtmi.com/article/detailed?id=10216 Proper officers lack advisory jurisdiction to demand payment of tax, interest or penalty before a statutory determination of liability; while a taxpayer may voluntarily pay tax with interest and a limited penalty on self-ascertainment or provisional assessment, departmental advisories or interim intimations during an ongoing investigation do not substitute for the formal show cause notice and determination procedure, and payments extracted absent that procedure may be recoverable. en-us Sat, 29 Jan 2022 12:28:56 +0530 Sat, 29 Jan 2022 12:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10216 Proper officers lack advisory jurisdiction to demand payment of tax, interest or penalty before a statutory determination of liability; while a taxpayer may voluntarily pay tax with interest and a limited penalty on self-ascertainment or provisional assessment, departmental advisories or interim intimations during an ongoing investigation do not substitute for the formal show cause notice and determination procedure, and payments extracted absent that procedure may be recoverable. Articles Goods and Services Tax - GST Sat, 29 Jan 2022 12:28:56 +0530 https://www.taxtmi.com/article/detailed?id=10216