<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2023 (1) TMI 438 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=432691</link>
    <description>Recovery of unpaid interest on self-assessed tax under the Tamil Nadu Goods and Services Tax Act, 2017 was held recoverable under section 75(12) through section 79, because that provision expressly operates notwithstanding sections 73 and 74. The notice and order related only to the interest component under section 50(1), so the argument that recovery could proceed only after proceedings under sections 73 or 74 was rejected. The limited direction to consider the reply separately remained open.</description>
    <language>en-us</language>
    <pubDate>Tue, 03 Jan 2023 00:00:00 +0530</pubDate>
    <lastBuildDate>Sat, 12 Apr 2025 12:35:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=701327" rel="self" type="application/rss+xml"/>
    <item>
      <title>2023 (1) TMI 438 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=432691</link>
      <description>Recovery of unpaid interest on self-assessed tax under the Tamil Nadu Goods and Services Tax Act, 2017 was held recoverable under section 75(12) through section 79, because that provision expressly operates notwithstanding sections 73 and 74. The notice and order related only to the interest component under section 50(1), so the argument that recovery could proceed only after proceedings under sections 73 or 74 was rejected. The limited direction to consider the reply separately remained open.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Tue, 03 Jan 2023 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=432691</guid>
    </item>
  </channel>
</rss>