GST payment before or within time limits can prevent show cause notices or conclude proceedings with reduced penalty. Payment of tax and interest before issuance of a show cause notice, when informed to the proper officer, prevents issuance of the notice and any penalty; payment of tax and interest within thirty days of a show cause notice results in no penalty and the proceedings being deemed concluded. In cases of suppression or fraud, pre-notice payment with a prescribed reduced penalty prevents service of the SCN, and similar post-notice payments with prescribed reduced penalties within thirty days or specified post-order payments or payments on detention/seizure within statutory windows conclude the 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.
GST payment before or within time limits can prevent show cause notices or conclude proceedings with reduced penalty.
Payment of tax and interest before issuance of a show cause notice, when informed to the proper officer, prevents issuance of the notice and any penalty; payment of tax and interest within thirty days of a show cause notice results in no penalty and the proceedings being deemed concluded. In cases of suppression or fraud, pre-notice payment with a prescribed reduced penalty prevents service of the SCN, and similar post-notice payments with prescribed reduced penalties within thirty days or specified post-order payments or payments on detention/seizure within statutory windows conclude the proceedings.
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