https://www.taxtmi.com/acts?id=25524 Determination of unpaid, short paid, erroneously refunded tax or wrongly availed input tax credit (other than by fraud or wilful misstatement) is effected by serving a show cause notice requiring payment of tax, interest under section 50 and a penalty; the officer may also serve a statement for additional periods on the same grounds. Voluntary payment of tax and interest and written intimation prevents notice for the paid amount unless deficient; payment within thirty days of the show cause notice avoids penalty. After representations, the officer determines tax, interest and penalty and issues an order within the prescribed limitation period. en-us Mon, 12 Jun 2017 11:29:57 +0530 Wed, 28 Jun 2017 16:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25524 Determination of unpaid, short paid, erroneously refunded tax or wrongly availed input tax credit (other than by fraud or wilful misstatement) is effected by serving a show cause notice requiring payment of tax, interest under section 50 and a penalty; the officer may also serve a statement for additional periods on the same grounds. Voluntary payment of tax and interest and written intimation prevents notice for the paid amount unless deficient; payment within thirty days of the show cause notice avoids penalty. After representations, the officer determines tax, interest and penalty and issues an order within the prescribed limitation period. Act-Rules GST - States Mon, 12 Jun 2017 11:29:57 +0530 https://www.taxtmi.com/acts?id=25524