https://www.taxtmi.com/acts?id=27088 Where a proper officer finds tax unpaid, short paid, erroneously refunded or input tax credit wrongly utilised (other than due to fraud or wilful suppression), he shall serve a show cause notice requiring payment of the tax, interest and applicable penalty; a detailed statement may extend the same grounds to other periods. Voluntary payment of tax and interest before notice avoids further notice for that amount; payment within thirty days of notice prevents penalty. The officer shall determine tax, interest and penalty after representation and issue an order within the statutory limitation period. en-us Thu, 22 Jun 2017 16:35:03 +0530 Wed, 26 Jul 2017 11:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27088 Where a proper officer finds tax unpaid, short paid, erroneously refunded or input tax credit wrongly utilised (other than due to fraud or wilful suppression), he shall serve a show cause notice requiring payment of the tax, interest and applicable penalty; a detailed statement may extend the same grounds to other periods. Voluntary payment of tax and interest before notice avoids further notice for that amount; payment within thirty days of notice prevents penalty. The officer shall determine tax, interest and penalty after representation and issue an order within the statutory limitation period. Act-Rules GST - States Thu, 22 Jun 2017 16:35:03 +0530 https://www.taxtmi.com/acts?id=27088