Which are the applicable sections 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 are the applicable sections 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=24591 Recovery of unpaid or short paid tax, erroneous refunds, or wrongly availed input tax credit follows two tracks: Section 73 for cases without fraud, suppression, or mis statement; and Section 74 where fraud, suppression, or mis statement is invoked, with the latter governing fraud related recoveries and associated consequences. en-us Mon, 03 Apr 2017 16:04:18 +0530 Mon, 03 Apr 2017 16:04:18 +0530 TaxTMI RSS Generator Which are the applicable sections 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=24591 Recovery of unpaid or short paid tax, erroneous refunds, or wrongly availed input tax credit follows two tracks: Section 73 for cases without fraud, suppression, or mis statement; and Section 74 where fraud, suppression, or mis statement is invoked, with the latter governing fraud related recoveries and associated consequences. Act-Rules Bills Mon, 03 Apr 2017 16:04:18 +0530 https://www.taxtmi.com/acts?id=24591