https://www.taxtmi.com/acts?id=27676 Tax collected but not paid is an immediate enforceable liability on the collector who must remit such amounts; the proper officer may issue a notice requiring a show cause response, consider representations, grant a hearing on request, determine the amount due and issue a reasoned order within one year (excluding periods of judicial stay). Amounts attract interest from collection to payment, may incur penalty, are adjustable against tax payable for the related supplies, and any surplus is credited to the Fund or refunded under the refund procedure. en-us Mon, 26 Jun 2017 10:21:43 +0530 Wed, 28 Jun 2017 18:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27676 Tax collected but not paid is an immediate enforceable liability on the collector who must remit such amounts; the proper officer may issue a notice requiring a show cause response, consider representations, grant a hearing on request, determine the amount due and issue a reasoned order within one year (excluding periods of judicial stay). Amounts attract interest from collection to payment, may incur penalty, are adjustable against tax payable for the related supplies, and any surplus is credited to the Fund or refunded under the refund procedure. Act-Rules GST - States Mon, 26 Jun 2017 10:21:43 +0530 https://www.taxtmi.com/acts?id=27676