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    <title>Intrest on Delay Payment to Supplier</title>
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    <description>Interest payable on delayed payment to a supplier can be paid under protest where the taxpayer disputes the underlying liability arising from an audit objection. Filing an appeal itself operates as a protest, and interest, being integrally related to tax, may also be treated as payment under protest. A show cause notice proposing penalty under the GST law may be issued, but the discussion indicates that such notice can be contested. The text also refers to the saving of the protest-payment framework into the CGST regime.</description>
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      <description>Interest payable on delayed payment to a supplier can be paid under protest where the taxpayer disputes the underlying liability arising from an audit objection. Filing an appeal itself operates as a protest, and interest, being integrally related to tax, may also be treated as payment under protest. A show cause notice proposing penalty under the GST law may be issued, but the discussion indicates that such notice can be contested. The text also refers to the saving of the protest-payment framework into the CGST regime.</description>
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