Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.
Nagaland Goods and Services Tax Act, 2017 Chapter XV DEMANDS AND RECOVERY
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Determination of tax shortfall: notice and recovery require payment of tax, interest and penalty unless voluntary payment is made promptly. Determination of tax shortfall or wrongly availed input tax credit is initiated by a show cause notice requiring payment of tax, interest and penalty; a ... Summary
Determination of tax shortfall: notice and recovery require payment of tax, interest and penalty unless voluntary payment is made promptly.
Determination of tax shortfall or wrongly availed input tax credit is initiated by a show cause notice requiring payment of tax, interest and penalty; a later statement may be deemed notice for additional periods if based on the same grounds. Voluntary payment before notice or promptly after a notice precludes service or avoids penalty for that tax; where payment is insufficient the proper officer issues an order determining tax, interest and penalty within the statutory limitation period.
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