https://www.taxtmi.com/article/detailed?id=14842 The department issued an advisory informing a taxable person of interest liabilities under Section 50 for delayed self-assessed GST and warning of recovery under Section 79. The court held that while an advisory may alert the taxpayer, enforceable recovery requires issuance of the statutory intimation in Form GST DRC 01D under Rule 142B and Section 75(12), which operates as a notice affording an opportunity to respond and pay before recovery steps under Section 79 may be taken. en-us Sat, 19 Jul 2025 08:26:49 +0530 Sat, 19 Jul 2025 08:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14842 The department issued an advisory informing a taxable person of interest liabilities under Section 50 for delayed self-assessed GST and warning of recovery under Section 79. The court held that while an advisory may alert the taxpayer, enforceable recovery requires issuance of the statutory intimation in Form GST DRC 01D under Rule 142B and Section 75(12), which operates as a notice affording an opportunity to respond and pay before recovery steps under Section 79 may be taken. Articles Goods and Services Tax - GST Sat, 19 Jul 2025 08:26:49 +0530 https://www.taxtmi.com/article/detailed?id=14842