https://www.taxtmi.com/caselaws?id=774998 Gujarat HC disposed of a petition challenging an advisory issued under Section 50(1) of GST Act for interest payment on self-assessed tax paid after due date without providing hearing opportunity. The court held that while the advisory violated natural justice principles by not considering petitioner's submissions, no interference was warranted at this stage. The court clarified that under the GST Act scheme read with Rules 88B, 88C, and 142B, authorities can recover interest under Section 79(1) only after issuing intimation in Form GST DRC-01D, which serves as recovery notice. The advisory merely alerts the taxpayer about outstanding liability, allowing them to either pay or oppose when formal notice is received. The court found petitioner's anxiety about direct recovery unfounded given Rule 142B's requirement for proper intimation before recovery proceedings. en-us Fri, 27 Jun 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774998 Gujarat HC disposed of a petition challenging an advisory issued under Section 50(1) of GST Act for interest payment on self-assessed tax paid after due date without providing hearing opportunity. The court held that while the advisory violated natural justice principles by not considering petitioner's submissions, no interference was warranted at this stage. The court clarified that under the GST Act scheme read with Rules 88B, 88C, and 142B, authorities can recover interest under Section 79(1) only after issuing intimation in Form GST DRC-01D, which serves as recovery notice. The advisory merely alerts the taxpayer about outstanding liability, allowing them to either pay or oppose when formal notice is received. The court found petitioner's anxiety about direct recovery unfounded given Rule 142B's requirement for proper intimation before recovery proceedings. Case-Laws GST Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774998