https://www.taxtmi.com/article/detailed?id=10650 Section 50 imposes interest on unpaid GST and links interest on returns filed late to the portion paid from the electronic cash ledger; while interest liability arises by operation of law, courts have held that quantification and recovery cannot be unilaterally imposed where the assessee disputes tax periods, tax quantum, or input tax credit claims, and the revenue must resort to the statutory adjudicatory proceedings before enforcing interest in contested cases. en-us Mon, 29 Aug 2022 10:04:55 +0530 Mon, 29 Aug 2022 10:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10650 Section 50 imposes interest on unpaid GST and links interest on returns filed late to the portion paid from the electronic cash ledger; while interest liability arises by operation of law, courts have held that quantification and recovery cannot be unilaterally imposed where the assessee disputes tax periods, tax quantum, or input tax credit claims, and the revenue must resort to the statutory adjudicatory proceedings before enforcing interest in contested cases. Articles Goods and Services Tax - GST Mon, 29 Aug 2022 10:04:55 +0530 https://www.taxtmi.com/article/detailed?id=10650