Which is the applicable section for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized?

Which is the applicable section for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized? https://www.taxtmi.com/acts?id=22465 Recovery of tax short paid, unpaid tax, erroneously refunded amounts, and wrongly availed or utilized input tax credit follows a bifurcated framework: proceed under Section 51A where no fraud, suppression, or misstatement is present; proceed under Section 51B where fraud, suppression, misstatement, or similar culpable conduct is established. en-us Thu, 22 Sep 2016 17:55:50 +0530 Thu, 22 Sep 2016 17:55:50 +0530 TaxTMI RSS Generator Which is the applicable section for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized? https://www.taxtmi.com/acts?id=22465 Recovery of tax short paid, unpaid tax, erroneously refunded amounts, and wrongly availed or utilized input tax credit follows a bifurcated framework: proceed under Section 51A where no fraud, suppression, or misstatement is present; proceed under Section 51B where fraud, suppression, misstatement, or similar culpable conduct is established. Act-Rules Bills Thu, 22 Sep 2016 17:55:50 +0530 https://www.taxtmi.com/acts?id=22465