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of <h1>Section 51 GST Law: Procedures for Tax Recovery, Penalties, and Interest on Unpaid or Erroneously Refunded Taxes.</h1> Section 51 of the Model GST Law addresses the determination and recovery of unpaid, short-paid, or erroneously refunded taxes, including wrongly availed input tax credits. It outlines the procedures for issuing notices and statements by tax officers, allowing taxpayers to pay due taxes with interest and penalties to avoid further notices. In cases of fraud or willful misstatement, stricter penalties apply. The law mandates timelines for issuing orders and provides for personal hearings and adjournments. It also specifies that interest on unpaid taxes is mandatory and allows for adjustments in penalties if tax amounts are modified by appellate authorities.
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