Proper Officer Can Demand Unpaid Taxes and Input Tax Credit Under CGST Act Sections 73, 74, 76 via Rule 142.

The CGST Act, 2017 empowers a designated 'Proper Officer' to assess and demand unpaid or short-paid taxes, wrongly availed or utilized Input Tax Credit, erroneously refunded taxes, and taxes collected but not paid. This is executed under Sections 73, 74, and 76 of the Act. The officer must issue a show cause notice as per Rule 142 of the CGST Rules, 2017, detailing the tax amount due, the rationale for the demand, and the payment deadline. The officer is required to adhere to specified online procedures for processing these demands.