Tax collected but not remitted must be paid to government; show cause, interest, adjustment and refund consequences follow. Tax collected as representing GST but not remitted must be promptly paid to the Government regardless of whether supplies are taxable. The proper officer may issue a show-cause notice and, after considering representations, determine the amount due, grant a hearing on written request, and issue a reasoned order within one year (excluding periods of judicial stay). The liable person must pay the determined amount with interest under the Act; paid amounts are adjustable against related tax and any surplus is refundable or credited as provided.