https://www.taxtmi.com/forum/issue?id=118363 The statute permits recovery of unpaid self assessed tax and unpaid interest through the recovery mechanism, and the revenue treats Form DRC 07 as a recovery notice allowing summary recovery; however, although interest accrues automatically, principles of natural justice require an opportunity to contest the quantification of interest and related adjustments before enforcement, and affected taxpayers can file the statutory appeal or seek writ relief while weighing practical payment considerations. en-us Wed, 08 Feb 2023 14:17:10 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118363 The statute permits recovery of unpaid self assessed tax and unpaid interest through the recovery mechanism, and the revenue treats Form DRC 07 as a recovery notice allowing summary recovery; however, although interest accrues automatically, principles of natural justice require an opportunity to contest the quantification of interest and related adjustments before enforcement, and affected taxpayers can file the statutory appeal or seek writ relief while weighing practical payment considerations. Discussion-Forum GST Wed, 08 Feb 2023 14:17:10 +0530 https://www.taxtmi.com/forum/issue?id=118363