https://www.taxtmi.com/article/detailed?id=17165 Disputed GST interest must be determined before garnishee recovery is initiated. Section 79 recovery presupposes an amount payable and cannot be used to determine a contested liability. Where a taxpayer raises reasoned objections to interest computation, including the effect of deposits in the Electronic Cash Ledger, the authority must examine competing legal positions and issue a reasoned determination. Rule 145 and Form GST DRC-13 cannot convert an undecided interest dispute into a crystallised recoverable amount. en-us Wed, 12 Aug 2026 08:22:35 +0530 Wed, 12 Aug 2026 08:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17165 Disputed GST interest must be determined before garnishee recovery is initiated. Section 79 recovery presupposes an amount payable and cannot be used to determine a contested liability. Where a taxpayer raises reasoned objections to interest computation, including the effect of deposits in the Electronic Cash Ledger, the authority must examine competing legal positions and issue a reasoned determination. Rule 145 and Form GST DRC-13 cannot convert an undecided interest dispute into a crystallised recoverable amount. Articles Goods and Services Tax - GST Wed, 12 Aug 2026 08:22:35 +0530 https://www.taxtmi.com/article/detailed?id=17165