https://www.taxtmi.com/acts?id=29859 Where the proper officer finds tax unpaid, short paid, erroneously refunded, or input tax credit wrongly availed for reasons other than fraud or wilful suppression, he shall serve a show cause notice requiring payment of the specified tax with interest under section 50 and a penalty. A taxpayer may pay tax and interest voluntarily before notice to avoid proceedings; payment within thirty days of a show cause notice prevents penalty. The officer shall determine tax, interest and a penalty and issue an order within three years from the due date for the annual return or from the date of erroneous refund. en-us Wed, 05 Jul 2017 16:40:01 +0530 Thu, 03 Aug 2017 11:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29859 Where the proper officer finds tax unpaid, short paid, erroneously refunded, or input tax credit wrongly availed for reasons other than fraud or wilful suppression, he shall serve a show cause notice requiring payment of the specified tax with interest under section 50 and a penalty. A taxpayer may pay tax and interest voluntarily before notice to avoid proceedings; payment within thirty days of a show cause notice prevents penalty. The officer shall determine tax, interest and a penalty and issue an order within three years from the due date for the annual return or from the date of erroneous refund. Act-Rules GST - States Wed, 05 Jul 2017 16:40:01 +0530 https://www.taxtmi.com/acts?id=29859