Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demand

Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demand https://www.taxtmi.com/highlights?id=96609 Show cause notices must quantify interest liability before demanding it; failure to quantify interest for the specified period in the notice violated the statutory requirement and rendered both the notice and subsequent adjudication order invalid. The court distinguished liability quantified in orders from liability that must be specified in notices, holding that provisions addressing unquantified interest in orders do not cure an unquantified notice. Consequently the impugned notice and demand were quashed, with liberty for tax authorities to issue a fresh, properly quantified show cause notice and proceed in accordance with law. en-us Wed, 04 Feb 2026 08:40:01 +0530 Wed, 04 Feb 2026 08:40:25 +0530 TaxTMI RSS Generator Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demand https://www.taxtmi.com/highlights?id=96609 Show cause notices must quantify interest liability before demanding it; failure to quantify interest for the specified period in the notice violated the statutory requirement and rendered both the notice and subsequent adjudication order invalid. The court distinguished liability quantified in orders from liability that must be specified in notices, holding that provisions addressing unquantified interest in orders do not cure an unquantified notice. Consequently the impugned notice and demand were quashed, with liberty for tax authorities to issue a fresh, properly quantified show cause notice and proceed in accordance with law. Highlights GST Wed, 04 Feb 2026 08:40:01 +0530 https://www.taxtmi.com/highlights?id=96609