https://www.taxtmi.com/acts?id=26489 Determination of tax not paid, short paid, erroneously refunded or input tax credit wrongly availed or utilised (other than by fraud or wilful misstatement or suppression) is commenced by a show cause notice requiring payment of the specified tax with interest under section 50 and a penalty. Voluntary payment before notice bars further proceedings for that amount; payment within thirty days of the show cause notice eliminates penalty. The proper officer must issue the final order fixing tax, interest and a prescribed penalty and do so within three years from the due date for the relevant annual return or from the date of the erroneous refund. en-us Sat, 17 Jun 2017 16:43:15 +0530 Thu, 22 Jun 2017 11:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26489 Determination of tax not paid, short paid, erroneously refunded or input tax credit wrongly availed or utilised (other than by fraud or wilful misstatement or suppression) is commenced by a show cause notice requiring payment of the specified tax with interest under section 50 and a penalty. Voluntary payment before notice bars further proceedings for that amount; payment within thirty days of the show cause notice eliminates penalty. The proper officer must issue the final order fixing tax, interest and a prescribed penalty and do so within three years from the due date for the relevant annual return or from the date of the erroneous refund. Act-Rules GST - States Sat, 17 Jun 2017 16:43:15 +0530 https://www.taxtmi.com/acts?id=26489