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: Tax Recovery Process for Non-Fraudulent Cases Under Orissa GST Act 2017, No Penalty if Paid in 30 Days.

Section 73 of the Orissa Goods and Services Tax Act, 2017, addresses the determination and recovery of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilized, excluding cases of fraud or willful misstatement. The proper officer must issue a notice to the liable party, allowing them to show cause and pay the specified amount with interest and penalties. If the tax is paid within 30 days of the notice, no penalty is imposed. The officer must issue an order within three years from the relevant due date, with penalties applied for delayed self-assessed tax payments.