https://www.taxtmi.com/acts?id=25924 A person who has collected any amount as tax and not paid it to the Government must immediately remit it; the proper officer may issue a show cause notice proposing payment and a penalty, determine the amount after representations, and require payment. Interest accrues from collection to payment at the rate under section 50. A hearing is available on written request and the officer must issue a reasoned order within one year, excluding periods of judicial stay. Payments are adjustable against tax liability and any surplus is refundable or credited to the Fund. en-us Sat, 17 Jun 2017 12:09:33 +0530 Wed, 28 Jun 2017 12:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25924 A person who has collected any amount as tax and not paid it to the Government must immediately remit it; the proper officer may issue a show cause notice proposing payment and a penalty, determine the amount after representations, and require payment. Interest accrues from collection to payment at the rate under section 50. A hearing is available on written request and the officer must issue a reasoned order within one year, excluding periods of judicial stay. Payments are adjustable against tax liability and any surplus is refundable or credited to the Fund. Act-Rules GST - States Sat, 17 Jun 2017 12:09:33 +0530 https://www.taxtmi.com/acts?id=25924