https://www.taxtmi.com/forum/issue?id=119985 The issue is whether an adjudicating authority may use its broad adjudicatory powers to determine late fee and interest liabilities for delayed GST return filings instead of only invoking penalty- or interest-specific provisions. Expert replies assert that the adjudicatory provision has an expansive scope to assess tax, interest and penalty arising from the essential facts, that interest is part of tax, and that late fee is a statutory charge requiring deposit by the taxpayer. en-us Thu, 08 May 2025 23:39:17 +0530 Tue, 13 May 2025 23:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119985 The issue is whether an adjudicating authority may use its broad adjudicatory powers to determine late fee and interest liabilities for delayed GST return filings instead of only invoking penalty- or interest-specific provisions. Expert replies assert that the adjudicatory provision has an expansive scope to assess tax, interest and penalty arising from the essential facts, that interest is part of tax, and that late fee is a statutory charge requiring deposit by the taxpayer. Discussion-Forum GST Thu, 08 May 2025 23:39:17 +0530 https://www.taxtmi.com/forum/issue?id=119985