https://www.taxtmi.com/acts?id=24037 Determination of tax addresses cases where tax is unpaid, short paid, erroneously refunded or input tax credit wrongly availed for reasons other than fraud or wilful misstatement. The proper officer must serve a show-cause notice requiring payment of tax, interest and penalty; a later statement can extend the same grounds to other periods and is deemed a notice. Voluntary pre-notice payment prevents notice for that amount; paying tax with interest within thirty days of notice avoids penalty. The officer must issue an order fixing tax, interest and penalty within the statutory time limit. en-us Mon, 27 Mar 2017 17:26:53 +0530 Thu, 25 Sep 2025 17:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24037 Determination of tax addresses cases where tax is unpaid, short paid, erroneously refunded or input tax credit wrongly availed for reasons other than fraud or wilful misstatement. The proper officer must serve a show-cause notice requiring payment of tax, interest and penalty; a later statement can extend the same grounds to other periods and is deemed a notice. Voluntary pre-notice payment prevents notice for that amount; paying tax with interest within thirty days of notice avoids penalty. The officer must issue an order fixing tax, interest and penalty within the statutory time limit. Act-Rules GST Mon, 27 Mar 2017 17:26:53 +0530 https://www.taxtmi.com/acts?id=24037