https://www.taxtmi.com/caselaws?id=801271 Voluntary pre-notice payment of reconciled GST arising from a clerical omission in monthly returns precludes penalty where the sales were recorded in the books and disclosed in the annual return. Interest on delayed tax payment remains payable despite payment before notice, but must be computed month by month using applicable due dates, actual payment dates, and the portion discharged through the Electronic Cash Ledger, with relevant cash and credit ledger balances verified. Interest cannot be quantified on the entire tax liability without this prescribed ledger-based computation. en-us Wed, 14 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801271 Voluntary pre-notice payment of reconciled GST arising from a clerical omission in monthly returns precludes penalty where the sales were recorded in the books and disclosed in the annual return. Interest on delayed tax payment remains payable despite payment before notice, but must be computed month by month using applicable due dates, actual payment dates, and the portion discharged through the Electronic Cash Ledger, with relevant cash and credit ledger balances verified. Interest cannot be quantified on the entire tax liability without this prescribed ledger-based computation. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801271