https://www.taxtmi.com/acts?id=25919 Where tax is unpaid, short paid, erroneously refunded, or input tax credit wrongly availed by reason of fraud or wilful misstatement or suppression of facts, the proper officer shall serve a show-cause notice requiring payment of the specified tax with interest and a penalty equivalent to tax. The taxpayer may pre-empt or settle proceedings by paying tax, interest and specified reduced penalties at prescribed stages; the officer shall determine amounts after considering representations and must issue the order within the statutory limitation period measured from the annual return due date or from the date of erroneous refund. en-us Sat, 17 Jun 2017 12:08:28 +0530 Wed, 28 Jun 2017 11:45:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25919 Where tax is unpaid, short paid, erroneously refunded, or input tax credit wrongly availed by reason of fraud or wilful misstatement or suppression of facts, the proper officer shall serve a show-cause notice requiring payment of the specified tax with interest and a penalty equivalent to tax. The taxpayer may pre-empt or settle proceedings by paying tax, interest and specified reduced penalties at prescribed stages; the officer shall determine amounts after considering representations and must issue the order within the statutory limitation period measured from the annual return due date or from the date of erroneous refund. Act-Rules GST - States Sat, 17 Jun 2017 12:08:28 +0530 https://www.taxtmi.com/acts?id=25919