Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.

Section 73 of Mizoram GST Act: Rules on Tax Recovery, Erroneous Refunds, and Input Tax Credits Without Fraud Involvement.

Section 73 of the Mizoram 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, excluding cases of fraud or willful misstatement. It mandates that a proper officer issue a notice to the liable party to explain why the specified tax amount, along with interest and penalties, should not be paid. The notice must be issued three months before the order deadline. If the liable party pays the tax and interest before the notice, no penalties are imposed. The officer must issue an order within three years from the relevant financial year's due date.