https://www.taxtmi.com/acts?id=25349 Every person who collects any amount as representing tax under this Act and has not paid it to the Government shall forthwith pay that amount; the proper officer may serve a show cause notice requiring payment and proposing a penalty, consider representations, determine the amount due and issue a reasoned order within one year (excluding judicial stay), with interest payable from date of collection until payment; amounts paid are to be adjusted against the person's tax liability and any surplus credited to the Fund or refunded to the person who bore the incidence under the refund procedure. en-us Mon, 12 Jun 2017 10:18:58 +0530 Wed, 28 Jun 2017 15:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25349 Every person who collects any amount as representing tax under this Act and has not paid it to the Government shall forthwith pay that amount; the proper officer may serve a show cause notice requiring payment and proposing a penalty, consider representations, determine the amount due and issue a reasoned order within one year (excluding judicial stay), with interest payable from date of collection until payment; amounts paid are to be adjusted against the person's tax liability and any surplus credited to the Fund or refunded to the person who bore the incidence under the refund procedure. Act-Rules GST - States Mon, 12 Jun 2017 10:18:58 +0530 https://www.taxtmi.com/acts?id=25349