https://www.taxtmi.com/article/detailed?id=7094 Demand and recovery under the Model GST Act separate non fraudulent short payments and erroneous credits from fraud based cases, prescribing show cause notices or statements, opportunities for voluntary payment to conclude proceedings, time limits for determination (shorter for non fraud matters and extended for fraud), and procedural safeguards including hearings, exclusion of judicial stays from limitation, mandatory interest, and adjustment or refund mechanisms for tax collected but not deposited. en-us Wed, 23 Nov 2016 07:37:57 +0530 Wed, 23 Nov 2016 07:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7094 Demand and recovery under the Model GST Act separate non fraudulent short payments and erroneous credits from fraud based cases, prescribing show cause notices or statements, opportunities for voluntary payment to conclude proceedings, time limits for determination (shorter for non fraud matters and extended for fraud), and procedural safeguards including hearings, exclusion of judicial stays from limitation, mandatory interest, and adjustment or refund mechanisms for tax collected but not deposited. Articles Goods and Services Tax - GST Wed, 23 Nov 2016 07:37:57 +0530 https://www.taxtmi.com/article/detailed?id=7094