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    <title>2026 (1) TMI 1268 - MADRAS HIGH COURT</title>
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    <description>Levy of interest for delayed discharge of GST tax liability was examined where a show cause notice in prescribed form was issued and no reply was filed; on that basis the demand was confirmed and interest under the applicable GST interest provision was imposed. The failure to respond to the procedural notice resulted in confirmation of liability and interest; the challenge to the demand and levy of interest was found to lack merit. Consequently the writ contesting confirmation of tax demand and interest was held not maintainable and dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=785512</link>
      <description>Levy of interest for delayed discharge of GST tax liability was examined where a show cause notice in prescribed form was issued and no reply was filed; on that basis the demand was confirmed and interest under the applicable GST interest provision was imposed. The failure to respond to the procedural notice resulted in confirmation of liability and interest; the challenge to the demand and levy of interest was found to lack merit. Consequently the writ contesting confirmation of tax demand and interest was held not maintainable and dismissed.</description>
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