https://www.taxtmi.com/acts?id=26108 The proper officer may issue a show cause notice for tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised (excluding fraud or wilful suppression), requiring payment of tax with interest under section 50 and applicable penalty. A supplementary statement for additional periods on the same grounds is deemed a notice. Voluntary payment with interest before notice precludes issuance for that amount; payment within the cure period after notice waives penalty. The officer shall determine tax, interest and penalty and issue an order within the statutory time bar measured from the relevant annual return due date or erroneous refund. en-us Sat, 17 Jun 2017 14:31:21 +0530 Mon, 19 Jun 2017 16:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26108 The proper officer may issue a show cause notice for tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised (excluding fraud or wilful suppression), requiring payment of tax with interest under section 50 and applicable penalty. A supplementary statement for additional periods on the same grounds is deemed a notice. Voluntary payment with interest before notice precludes issuance for that amount; payment within the cure period after notice waives penalty. The officer shall determine tax, interest and penalty and issue an order within the statutory time bar measured from the relevant annual return due date or erroneous refund. Act-Rules GST - States Sat, 17 Jun 2017 14:31:21 +0530 https://www.taxtmi.com/acts?id=26108