Tax recovery provisions: Section 73 for non fraud cases and Section 74 for fraud related short payment and erroneous credits. Recovery of unpaid or short paid tax, erroneous refunds, or wrongly availed input tax credit follows two tracks: Section 73 for cases without fraud, suppression, or mis statement; and Section 74 where fraud, suppression, or mis statement is invoked, with the latter governing fraud related recoveries and associated consequences.