Tax collected but not paid triggers immediate remittance, interest accrual, show-cause proceedings and potential penalty under GST law. Persons who collect tax but do not remit it to the Government must forthwith pay the collected amount; the proper officer may serve a show-cause notice requiring payment and proposing a penalty equal to the specified amount. After considering representations and, if requested, granting a hearing, the officer will determine the amount due; interest is payable from the date of collection until payment. Orders must set out facts and reasons and be issued within the statutory period, with any paid amounts adjustable against related tax liability and any surplus refundable or credited as provided.
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.
Tax collected but not paid triggers immediate remittance, interest accrual, show-cause proceedings and potential penalty under GST law.
Persons who collect tax but do not remit it to the Government must forthwith pay the collected amount; the proper officer may serve a show-cause notice requiring payment and proposing a penalty equal to the specified amount. After considering representations and, if requested, granting a hearing, the officer will determine the amount due; interest is payable from the date of collection until payment. Orders must set out facts and reasons and be issued within the statutory period, with any paid amounts adjustable against related tax liability and any surplus refundable or credited as provided.
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