Eye Share : Whether show cause notice has to be issued for recovery of interest under GST

It is understood that almost every GST Commissionerate in India has issued notices for delayed payment of tax (delayed filing of GSTR 3B) which are more of a letter asking assessees to pay up the determined amount of interest by giving reference to section 50(1) of CGST Act, 2017.Mr. Ankit Kanodia (Partner, S.K.Kanodia and Associates) in his insightful write-up finds it imperative  to understand whether the department can proceed to initiate recovery of the sai...