Fraudulent tax evasion: notice and recovery framework enables assessment, penalties, and concluding proceedings upon specified payments. When a proper officer identifies tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised due to fraud, wilful misstatement or suppression, the officer serves a show cause notice requiring payment of specified tax with interest and penalty; the officer may serve related statements for other periods deemed as notices where grounds (excluding fraud) match earlier notice; voluntary payment with interest and a reduced penalty precludes notice, shortfalls may be pursued, and orders determining tax, interest and penalty must be issued within the statutory assessment period.