Tax collected but not paid requires immediate payment and administrative recovery including interest and adjustment.

A person who collected tax amounts and has not paid them to the Government must forthwith pay those amounts irrespective of supply taxability. The proper officer may issue a show cause notice, consider representations, determine the amount due, and require payment; interest accrues from collection to payment. A hearing is available on written request, and the officer must issue a reasoned order within one year excluding periods of judicial stay. Amounts paid are adjusted against tax payable, and any surplus is credited or refunded under the statutory refund mechanism.

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