https://www.taxtmi.com/acts?id=26897 Determination of tax short paid, erroneously refunded, or input tax credit wrongly availed for non fraud reasons requires the proper officer to serve a show cause notice specifying tax, interest under section 50 and a penalty; notices must be issued at least three months before the assessment time limit. A statement extending identical grounds to other periods is treated as notice. Taxpayers may voluntarily pay tax with interest before notice; timely payment after notice avoids penalty. The officer, after considering representations, determines tax, interest and a penalty and must issue the assessment order within the statutory time limit or from the date of erroneous refund. en-us Thu, 22 Jun 2017 12:21:12 +0530 Thu, 22 Jun 2017 12:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26897 Determination of tax short paid, erroneously refunded, or input tax credit wrongly availed for non fraud reasons requires the proper officer to serve a show cause notice specifying tax, interest under section 50 and a penalty; notices must be issued at least three months before the assessment time limit. A statement extending identical grounds to other periods is treated as notice. Taxpayers may voluntarily pay tax with interest before notice; timely payment after notice avoids penalty. The officer, after considering representations, determines tax, interest and a penalty and must issue the assessment order within the statutory time limit or from the date of erroneous refund. Act-Rules GST - States Thu, 22 Jun 2017 12:21:12 +0530 https://www.taxtmi.com/acts?id=26897