https://www.taxtmi.com/article/detailed?id=10770 Amendment clarified that self-assessed tax includes tax on outward supplies declared in one return but not paid in the return where tax is remitted, permitting recovery measures to be invoked; however, administrative guidance requires an opportunity to explain, and judicial decisions maintain that recovery of disputed amounts-notably interest-requires prior issuance of a show cause notice and adjudication to satisfy principles of natural justice. en-us Fri, 28 Oct 2022 10:39:38 +0530 Fri, 28 Oct 2022 10:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10770 Amendment clarified that self-assessed tax includes tax on outward supplies declared in one return but not paid in the return where tax is remitted, permitting recovery measures to be invoked; however, administrative guidance requires an opportunity to explain, and judicial decisions maintain that recovery of disputed amounts-notably interest-requires prior issuance of a show cause notice and adjudication to satisfy principles of natural justice. Articles Goods and Services Tax - GST Fri, 28 Oct 2022 10:39:38 +0530 https://www.taxtmi.com/article/detailed?id=10770