https://www.taxtmi.com/acts?id=26114 Persons who collect tax but do not remit it to the Government must forthwith pay the collected amount; the proper officer may serve a show-cause notice requiring payment and proposing a penalty equal to the specified amount. After considering representations and, if requested, granting a hearing, the officer will determine the amount due; interest is payable from the date of collection until payment. Orders must set out facts and reasons and be issued within the statutory period, with any paid amounts adjustable against related tax liability and any surplus refundable or credited as provided. en-us Sat, 17 Jun 2017 14:33:51 +0530 Mon, 19 Jun 2017 16:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26114 Persons who collect tax but do not remit it to the Government must forthwith pay the collected amount; the proper officer may serve a show-cause notice requiring payment and proposing a penalty equal to the specified amount. After considering representations and, if requested, granting a hearing, the officer will determine the amount due; interest is payable from the date of collection until payment. Orders must set out facts and reasons and be issued within the statutory period, with any paid amounts adjustable against related tax liability and any surplus refundable or credited as provided. Act-Rules GST - States Sat, 17 Jun 2017 14:33:51 +0530 https://www.taxtmi.com/acts?id=26114