Department has issued demand of only interest through SCN u/s 73. Tax has already been paid in full via DRC-03 earlier by way of voluntary payment. Reason for issuing SCN mentioned is "INTEREST SHORT PAID". By my knowledge section 73 can not be invoked for short payment of INTEREST. Is the SCN valid?
If interest is payable then interest is right of the government as per Supreme Court.
So even if you attempt to evade here it can get collected through civil procedures also
And yes they can demand interest through section 73 read with section 50
Yeah SCN is valid!! Interest also forms part of your Tax Liability
Kindly refer to 73(8) of CGST Again
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