https://www.taxtmi.com/acts?id=25594 Where the proper officer finds tax unpaid, short paid, erroneously refunded or input tax credit wrongly availed for reasons other than fraud or wilful misstatement, he shall serve a show cause notice requiring payment of tax with interest and penalty; the officer may serve a supplemental statement for additional periods on the same grounds. A taxpayer who pays tax and interest before notice may inform the officer and avoid further notice for that amount; payment within thirty days of a show cause notice prevents penalty. The officer, after considering representations, shall determine tax, interest and penalty and issue an order within the statutory assessment time limit. en-us Mon, 12 Jun 2017 14:59:58 +0530 Thu, 15 Jun 2017 12:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25594 Where the proper officer finds tax unpaid, short paid, erroneously refunded or input tax credit wrongly availed for reasons other than fraud or wilful misstatement, he shall serve a show cause notice requiring payment of tax with interest and penalty; the officer may serve a supplemental statement for additional periods on the same grounds. A taxpayer who pays tax and interest before notice may inform the officer and avoid further notice for that amount; payment within thirty days of a show cause notice prevents penalty. The officer, after considering representations, shall determine tax, interest and penalty and issue an order within the statutory assessment time limit. Act-Rules GST - States Mon, 12 Jun 2017 14:59:58 +0530 https://www.taxtmi.com/acts?id=25594