Question 6 - Is there any immunity to a person chargeable with tax in cases of fraud/suppression of facts/ willful misstatement, who pays the amount of demand along-with interest before issue of notice?
Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 15 Demands and Recovery
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Immunity for voluntary tax payment prevents issuance of notice where tax, interest and prescribed penalty are paid before notice A person who, before issue of any notice, pays the ascertained tax along with interest and a penalty equal to fifteen percent of the tax involved-whether self-ascertained or ascertained by the proper officer-shall obtain immunity from notice in respect of the tax so paid and no notice shall be issued for that tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Immunity for voluntary tax payment prevents issuance of notice where tax, interest and prescribed penalty are paid before notice
A person who, before issue of any notice, pays the ascertained tax along with interest and a penalty equal to fifteen percent of the tax involved-whether self-ascertained or ascertained by the proper officer-shall obtain immunity from notice in respect of the tax so paid and no notice shall be issued for that tax.
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