https://www.taxtmi.com/acts?id=25861 Determination and recovery where tax is not paid, short paid, erroneously refunded or input tax credit wrongly availed due to fraud, wilful misstatement or suppression. The proper officer serves a show cause notice requiring payment of tax, interest under section 50 and a penalty equal to the tax, with timing constraints and supplemental statement rules; voluntary payments and staged reduced penalties can conclude proceedings, the officer may issue an order after representations, and assessment orders must be issued within a specified statutory period. "Suppression" is defined as non declaration or failure to furnish required information. en-us Sat, 17 Jun 2017 11:54:01 +0530 Fri, 28 Jul 2017 17:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25861 Determination and recovery where tax is not paid, short paid, erroneously refunded or input tax credit wrongly availed due to fraud, wilful misstatement or suppression. The proper officer serves a show cause notice requiring payment of tax, interest under section 50 and a penalty equal to the tax, with timing constraints and supplemental statement rules; voluntary payments and staged reduced penalties can conclude proceedings, the officer may issue an order after representations, and assessment orders must be issued within a specified statutory period. "Suppression" is defined as non declaration or failure to furnish required information. Act-Rules GST - States Sat, 17 Jun 2017 11:54:01 +0530 https://www.taxtmi.com/acts?id=25861