https://www.taxtmi.com/caselaws?id=793507 Unpaid self-assessed GST and interest on belated payment may be recovered under the GST recovery machinery, and a notice referring to Section 74 does not by itself invalidate the proceedings. Reading Sections 73 and 74 with Sections 75(12), 79 and 50(1), the Court held the recovery action for delayed tax payment was maintainable. It nevertheless remitted the matter for reconsideration and a fresh order, giving the petitioner a further opportunity to have the reply examined in light of its industrial circumstances. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793507 Unpaid self-assessed GST and interest on belated payment may be recovered under the GST recovery machinery, and a notice referring to Section 74 does not by itself invalidate the proceedings. Reading Sections 73 and 74 with Sections 75(12), 79 and 50(1), the Court held the recovery action for delayed tax payment was maintainable. It nevertheless remitted the matter for reconsideration and a fresh order, giving the petitioner a further opportunity to have the reply examined in light of its industrial circumstances. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793507