Section 73 GST demand and recovery clarify show cause notices, voluntary payment, deemed notice, and penalty rules Demand and recovery under section 73 of the CGST Act cover tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for reasons other than fraud, wilful misstatement, or suppression of facts. The proper officer must issue a show cause notice, may treat a statement for other periods on the same grounds as a deemed notice, and need not issue notice where tax and interest are voluntarily paid and intimated in writing. If payment is made within thirty days of the notice, no penalty applies; otherwise, penalty is the higher of ten per cent of tax or ten thousand rupees.
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.
Section 73 GST demand and recovery clarify show cause notices, voluntary payment, deemed notice, and penalty rules
Demand and recovery under section 73 of the CGST Act cover tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for reasons other than fraud, wilful misstatement, or suppression of facts. The proper officer must issue a show cause notice, may treat a statement for other periods on the same grounds as a deemed notice, and need not issue notice where tax and interest are voluntarily paid and intimated in writing. If payment is made within thirty days of the notice, no penalty applies; otherwise, penalty is the higher of ten per cent of tax or ten thousand rupees.
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