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.

Taxpayers Under Section 73 Must Pay Dues Before Notice to Avoid Penalties for Unpaid or Short-Paid Taxes

Under Section 73 of the West Bengal Goods and Services Tax Act, 2017, if a proper officer identifies unpaid or short-paid tax, erroneous refunds, or wrongly availed input tax credit for reasons other than fraud or willful misstatement, they must issue a show cause notice to the liable party. This notice must be served at least three months before the order deadline. If the taxpayer pays the due tax and interest before the notice, no penalty is imposed. Otherwise, a penalty of 10% of the tax or ten thousand rupees, whichever is higher, may apply. The order must be issued within three years from the relevant due date.