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<h1>Understanding Section 73 of CGST Act: Tax Demands, Recovery, and Penalties Without Fraud or Misstatements</h1> Section 73 of the CGST Act addresses tax demands and recovery in cases excluding fraud or deliberate misstatements. It mandates issuing a show cause notice (SCN) when tax is unpaid, short paid, or erroneously refunded, with a time limit for SCN issuance set at three months before the adjudication order. The adjudication order must be issued within three years from the due date of the annual return or erroneous refund. Voluntary tax payment before SCN issuance exempts penalties, but short payments lead to further notices. The section also outlines penalties for non-payment and specifies procedural guidelines for tax recovery.
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