https://www.taxtmi.com/forum/issue?id=120412 Interest on delayed payment of self-assessed tax is automatically payable and recoverable; issuance of a recovery notice in the prescribed format (DRC 01D) under the recovery procedure is a proper mode to initiate recovery, which may proceed after the statutory notice period. Disputed interest amounts require adjudication to determine liability and computation, and limitation applicable to raising demands under assessment provisions does not necessarily bar recovery of arrears including interest. en-us Sun, 31 Aug 2025 13:23:18 +0530 Tue, 02 Sep 2025 14:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120412 Interest on delayed payment of self-assessed tax is automatically payable and recoverable; issuance of a recovery notice in the prescribed format (DRC 01D) under the recovery procedure is a proper mode to initiate recovery, which may proceed after the statutory notice period. Disputed interest amounts require adjudication to determine liability and computation, and limitation applicable to raising demands under assessment provisions does not necessarily bar recovery of arrears including interest. Discussion-Forum GST Sun, 31 Aug 2025 13:23:18 +0530 https://www.taxtmi.com/forum/issue?id=120412