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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 74 of GST Act: Notice for Unpaid Taxes, Erroneous Refunds, or Wrong Credits Due to Fraud or Misstatement</h1> Section 74 of the Goa Goods and Services Tax Act, 2017 addresses the determination and recovery of unpaid or short-paid taxes, erroneous refunds, or wrongly availed input tax credits due to fraud, misstatement, or suppression of facts. If a proper officer identifies such issues, they must issue a notice requiring payment of the tax, interest, and equivalent penalty. The notice must be issued at least six months before the order deadline, which is five years from the relevant financial year's return due date. Payment of specified amounts within 30 days can conclude proceedings, with varying penalties based on timing.
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