https://www.taxtmi.com/article/detailed?id=17178 GST interest may arise automatically under section 50, but a disputed interest base, period or quantum must be determined before coercive recovery. Recovery under section 79, including garnishee notices through Form GST DRC-13, can enforce only an amount that has become payable and cannot adjudicate an unresolved dispute. Admitted interest may be recovered without unnecessary proceedings. Payments during investigation require assessment of genuine voluntariness. Conversely, delayed refunds attract statutory interest under section 56 after the prescribed period, without requiring a separate claim. en-us Thu, 13 Aug 2026 08:33:08 +0530 Thu, 13 Aug 2026 08:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17178 GST interest may arise automatically under section 50, but a disputed interest base, period or quantum must be determined before coercive recovery. Recovery under section 79, including garnishee notices through Form GST DRC-13, can enforce only an amount that has become payable and cannot adjudicate an unresolved dispute. Admitted interest may be recovered without unnecessary proceedings. Payments during investigation require assessment of genuine voluntariness. Conversely, delayed refunds attract statutory interest under section 56 after the prescribed period, without requiring a separate claim. Articles Goods and Services Tax - GST Thu, 13 Aug 2026 08:33:08 +0530 https://www.taxtmi.com/article/detailed?id=17178