https://www.taxtmi.com/acts?id=25213 Where a proper officer finds tax unpaid, short paid, erroneously refunded, or input tax credit wrongly availed for reasons other than fraud or wilful misstatement, the officer must serve a notice requiring the person to show cause and pay specified tax, interest and penalty. A statement may extend the periods covered if based on the same grounds. Voluntary payment of tax with interest before notice precludes proceedings for that amount; shortfalls may be pursued. Payment within a short period after notice removes penalty liability. The officer must determine and order tax, interest and penalty within the statutory assessment period. en-us Thu, 25 May 2017 11:19:29 +0530 Sat, 08 Jul 2017 11:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25213 Where a proper officer finds tax unpaid, short paid, erroneously refunded, or input tax credit wrongly availed for reasons other than fraud or wilful misstatement, the officer must serve a notice requiring the person to show cause and pay specified tax, interest and penalty. A statement may extend the periods covered if based on the same grounds. Voluntary payment of tax with interest before notice precludes proceedings for that amount; shortfalls may be pursued. Payment within a short period after notice removes penalty liability. The officer must determine and order tax, interest and penalty within the statutory assessment period. Act-Rules GST - States Thu, 25 May 2017 11:19:29 +0530 https://www.taxtmi.com/acts?id=25213