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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Failure to Remit Collected Tax Under Uttarakhand GST Act 2017 Leads to Penalties and Interest Charges</h1> Under the Uttarakhand Goods and Services Tax Act, 2017, any person who collects tax but fails to remit it to the government must pay the collected amount regardless of the taxability of the supplies. If unpaid, a notice is issued requiring them to justify non-payment and potential penalties. The officer determines the due amount after considering any representation. Interest is payable on the amount from collection to payment. A hearing is granted upon request, and orders are issued within a year, excluding any court-ordered stays. Paid amounts are adjusted against tax liabilities, with any surplus refundable to the person who bore the tax.
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