https://www.taxtmi.com/caselaws?id=752682 Interest for delayed filing of GST returns cannot be demanded and recovered unilaterally where the taxpayer disputes the levy or quantification, because the GST scheme requires notice, hearing, and determination under the prescribed adjudicatory procedure. Although interest may accrue as a matter of liability on delayed payment, enforcement must follow statutory adjudication before recovery action is taken. Applying its earlier coordinate bench rulings, the Jharkhand HC held that a demand raised without prior adjudication was unsustainable, and the impugned demand, appellate order, and summary demand were set aside, with liberty to proceed afresh in accordance with law. en-us Wed, 13 Mar 2024 00:00:00 +0530 Thu, 16 May 2024 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752682 Interest for delayed filing of GST returns cannot be demanded and recovered unilaterally where the taxpayer disputes the levy or quantification, because the GST scheme requires notice, hearing, and determination under the prescribed adjudicatory procedure. Although interest may accrue as a matter of liability on delayed payment, enforcement must follow statutory adjudication before recovery action is taken. Applying its earlier coordinate bench rulings, the Jharkhand HC held that a demand raised without prior adjudication was unsustainable, and the impugned demand, appellate order, and summary demand were set aside, with liberty to proceed afresh in accordance with law. Case-Laws GST Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752682