https://www.taxtmi.com/acts?id=26902 A person who collected tax amounts and has not paid them to the Government must forthwith pay those amounts irrespective of supply taxability. The proper officer may issue a show cause notice, consider representations, determine the amount due, and require payment; interest accrues from collection to payment. A hearing is available on written request, and the officer must issue a reasoned order within one year excluding periods of judicial stay. Amounts paid are adjusted against tax payable, and any surplus is credited or refunded under the statutory refund mechanism. en-us Thu, 22 Jun 2017 12:27:12 +0530 Thu, 22 Jun 2017 12:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26902 A person who collected tax amounts and has not paid them to the Government must forthwith pay those amounts irrespective of supply taxability. The proper officer may issue a show cause notice, consider representations, determine the amount due, and require payment; interest accrues from collection to payment. A hearing is available on written request, and the officer must issue a reasoned order within one year excluding periods of judicial stay. Amounts paid are adjusted against tax payable, and any surplus is credited or refunded under the statutory refund mechanism. Act-Rules GST - States Thu, 22 Jun 2017 12:27:12 +0530 https://www.taxtmi.com/acts?id=26902