Question 1 - Which is the applicable section for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized?

Tax recovery procedure: use Section 51A for non-fraud cases and Section 51B where fraud or suppression exists.

Recovery of tax short paid, unpaid tax, erroneously refunded amounts, and wrongly availed or utilized input tax credit follows a bifurcated framework: proceed under Section 51A where no fraud, suppression, or misstatement is present; proceed under Section 51B where fraud, suppression, misstatement, or similar culpable conduct is established.