https://www.taxtmi.com/acts?id=27341 Determination of tax not paid, short paid, erroneously refunded or input tax credit wrongly availed by reason of fraud or wilful misstatement or suppression triggers a statutory notice requiring payment of the tax, interest and a penalty equal to the tax; the officer may issue supplementary statements treated as notices where grounds (other than fraud) coincide. Voluntary pre notice payment with interest and a reduced penalty can halt initiation, specified payments after notice or order conclude proceedings, and the officer must determine amounts by order within a five year limitation; "suppression" means non declaration or failure to furnish required information. en-us Fri, 23 Jun 2017 17:01:25 +0530 Fri, 21 Jul 2017 10:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27341 Determination of tax not paid, short paid, erroneously refunded or input tax credit wrongly availed by reason of fraud or wilful misstatement or suppression triggers a statutory notice requiring payment of the tax, interest and a penalty equal to the tax; the officer may issue supplementary statements treated as notices where grounds (other than fraud) coincide. Voluntary pre notice payment with interest and a reduced penalty can halt initiation, specified payments after notice or order conclude proceedings, and the officer must determine amounts by order within a five year limitation; "suppression" means non declaration or failure to furnish required information. Act-Rules GST - States Fri, 23 Jun 2017 17:01:25 +0530 https://www.taxtmi.com/acts?id=27341