Section 66 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts

Determination of tax liabilities: show-cause notice, voluntary payment to avoid penalty, orders subject to a three-year limit.

Determination of tax not paid, short paid, erroneously refunded or input tax credit wrongly availed or utilized (excluding fraud or willful misstatement) is initiated by a show-cause notice from the proper officer requiring payment of tax, interest and penalty; notice timing, extension by statement for same grounds, voluntary pre-notice payment to avoid proceedings, penalty waiver for payment within thirty days of notice, and a three-year limitation for issuance of the final order are prescribed.