https://www.taxtmi.com/caselaws?id=796423 Recovery of interest and penalty for delayed CGST and SGST payment was addressed where the taxpayer claimed that tax liability had been discharged through adjustment of input tax credit in the electronic credit ledger. Verification was required to determine whether the adjustment occurred within the permissible period and whether interest and penalty remained payable. The taxpayer could submit a representation seeking that verification, and recovery proceedings were stayed until the representation was disposed of. en-us Mon, 22 Jun 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796423 Recovery of interest and penalty for delayed CGST and SGST payment was addressed where the taxpayer claimed that tax liability had been discharged through adjustment of input tax credit in the electronic credit ledger. Verification was required to determine whether the adjustment occurred within the permissible period and whether interest and penalty remained payable. The taxpayer could submit a representation seeking that verification, and recovery proceedings were stayed until the representation was disposed of. Case-Laws GST Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796423