https://www.taxtmi.com/caselaws?id=780451 HC quashed and set aside the impugned notice dated 20.5.2024 and allowed the petition, holding that interest on delayed GST payment may be recovered under Section 79 only after issuance of intimation/notice in Form GST DRC-01D as required by Rule 142B. The court held interest computation follows Rule 88B and recovery procedure must afford the taxpayer an opportunity to reply and be heard; the advisory's reference to Section 79 was cautionary only. The department may reinitiate recovery proceedings but must issue the prescribed DRC-01D and provide the taxpayer an opportunity to respond and be heard. en-us Fri, 10 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780451 HC quashed and set aside the impugned notice dated 20.5.2024 and allowed the petition, holding that interest on delayed GST payment may be recovered under Section 79 only after issuance of intimation/notice in Form GST DRC-01D as required by Rule 142B. The court held interest computation follows Rule 88B and recovery procedure must afford the taxpayer an opportunity to reply and be heard; the advisory's reference to Section 79 was cautionary only. The department may reinitiate recovery proceedings but must issue the prescribed DRC-01D and provide the taxpayer an opportunity to respond and be heard. Case-Laws GST Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780451