https://www.taxtmi.com/caselaws?id=801275 Belated payment of short-paid GST does not extinguish liability for interest on the period of delay. Where short payment of GST is established, the penalty framework for non-registration is distinguishable and does not displace consequences arising from unpaid tax. Failure to pay the tax along with applicable interest within 30 days of a show-cause notice attracts penalty under Section 73(9). Taxpayers remain exposed to interest and penalty despite subsequently making good the underlying tax shortfall. en-us Thu, 15 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801275 Belated payment of short-paid GST does not extinguish liability for interest on the period of delay. Where short payment of GST is established, the penalty framework for non-registration is distinguishable and does not displace consequences arising from unpaid tax. Failure to pay the tax along with applicable interest within 30 days of a show-cause notice attracts penalty under Section 73(9). Taxpayers remain exposed to interest and penalty despite subsequently making good the underlying tax shortfall. Case-Laws GST Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801275