https://www.taxtmi.com/forum/issue?id=118796 The dispute concerns imposition of penalty under section 73(11) for non payment of self assessed tax within thirty days after the due date following an audit under section 65. Possible defences include demonstration of late payment with interest, reliance on administrative guidance that section 73 is generally not invoked where tax is paid late (with potential recourse to a general penalty under section 125), and arguments about the interplay of section 75(12) and section 79 which may channel recovery of self assessed tax through section 79 procedures rather than by section 73 penalty. en-us Mon, 09 Oct 2023 11:44:11 +0530 Thu, 23 Jan 2025 14:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118796 The dispute concerns imposition of penalty under section 73(11) for non payment of self assessed tax within thirty days after the due date following an audit under section 65. Possible defences include demonstration of late payment with interest, reliance on administrative guidance that section 73 is generally not invoked where tax is paid late (with potential recourse to a general penalty under section 125), and arguments about the interplay of section 75(12) and section 79 which may channel recovery of self assessed tax through section 79 procedures rather than by section 73 penalty. Discussion-Forum GST Mon, 09 Oct 2023 11:44:11 +0530 https://www.taxtmi.com/forum/issue?id=118796