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 Unpaid or Short-Paid GST, No Penalty if Paid Within 30 Days of Notice

Section 73 of the Delhi 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 due to reasons other than fraud or willful misstatement. The proper officer must serve a notice to the person liable for the unpaid or short-paid tax, requiring them to justify why they should not pay the specified amount, including interest and penalties. Notices must be issued at least three months before the order deadline. If the taxpayer pays the due tax and interest within 30 days of the notice, no penalty is imposed, and proceedings are concluded. The officer must issue an order within three years from the relevant financial year's annual return due date or erroneous refund date.