Payment of tax with interest prevents issuance of a show cause notice under section 73 by the proper officer. Payment of tax with interest before issuance of a show cause notice prevents the proper officer from issuing that notice under the recovery provisions; ... Summary
Payment of tax with interest prevents issuance of a show cause notice under section 73 by the proper officer.
Payment of tax with interest before issuance of a show cause notice prevents the proper officer from issuing that notice under the recovery provisions; pre-notice payment plus interest operates as a procedural bar to initiating the show cause process.
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