https://www.taxtmi.com/caselaws?id=753084 A notice proposing GST interest recovery was read as a call for voluntary compliance, requiring the assessee to work out and deposit the exact quantum of interest. The reference to recovery under section 79 was treated as contingent on failure to comply, so the notice was not a conclusive determination of liability and did not, at that stage, establish denial of natural justice. The challenge to the notice on the ground of pre-decided liability and lack of hearing was rejected, and the assessee was directed to respond before any coercive step. en-us Wed, 15 May 2024 00:00:00 +0530 Wed, 30 Apr 2025 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753084 A notice proposing GST interest recovery was read as a call for voluntary compliance, requiring the assessee to work out and deposit the exact quantum of interest. The reference to recovery under section 79 was treated as contingent on failure to comply, so the notice was not a conclusive determination of liability and did not, at that stage, establish denial of natural justice. The challenge to the notice on the ground of pre-decided liability and lack of hearing was rejected, and the assessee was directed to respond before any coercive step. Case-Laws GST Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753084