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- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
TRT-2026-1456
Issue Favourable to Tax Payer ?:- yes
Held - On conjoint reading of the Scheme of the GST Act and the Rules, it appears that the respondent-Authority can recover the amount of interest which has become due as per the provisions of Section 50(1) of the GST Act read with Rules 88B and 88C of the GST Rules under Section 79(1) of the GST Act only after issuance of intimation in Form GST DRC-01D which will be treated as notice for the recovery as provi.....
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