https://www.taxtmi.com/acts?id=28068 Failure to remit amounts collected as tax creates an immediate obligation to pay those amounts to the Government; the proper officer may issue a show cause notice requiring payment and proposing a penalty, must consider representations, determine the amount due, record relevant facts and basis, allow a requested hearing, issue an order within one year (excluding judicial stay), and interest accrues from collection until payment, with amounts adjusted against tax payable and any surplus credited to the Fund or refunded to the person who bore the incidence. en-us Tue, 27 Jun 2017 14:26:55 +0530 Thu, 06 Jul 2017 15:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28068 Failure to remit amounts collected as tax creates an immediate obligation to pay those amounts to the Government; the proper officer may issue a show cause notice requiring payment and proposing a penalty, must consider representations, determine the amount due, record relevant facts and basis, allow a requested hearing, issue an order within one year (excluding judicial stay), and interest accrues from collection until payment, with amounts adjusted against tax payable and any surplus credited to the Fund or refunded to the person who bore the incidence. Act-Rules GST - States Tue, 27 Jun 2017 14:26:55 +0530 https://www.taxtmi.com/acts?id=28068