Cess determination and penalty rules govern unpaid, short paid, or wrongly refunded amounts with notice, timelines, and voluntary payment options. Determination of cess not paid, short paid, or erroneously refunded requires a show-cause notice, subject to a monetary threshold and limitation period. The officer may include other periods through a statement on the same grounds, and penalties differ for non-fraud and fraud cases. The provision also permits voluntary payment before notice or within sixty days of notice, with corresponding effects on penalty and conclusion of proceedings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cess determination and penalty rules govern unpaid, short paid, or wrongly refunded amounts with notice, timelines, and voluntary payment options.
Determination of cess not paid, short paid, or erroneously refunded requires a show-cause notice, subject to a monetary threshold and limitation period. The officer may include other periods through a statement on the same grounds, and penalties differ for non-fraud and fraud cases. The provision also permits voluntary payment before notice or within sixty days of notice, with corresponding effects on penalty and conclusion of proceedings.
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