https://www.taxtmi.com/acts?id=30062 Where a proper officer finds tax unpaid, short paid, erroneously refunded, or input tax credit wrongly availed other than due to fraud or wilful suppression, he must serve a show cause notice requiring payment of the tax, interest and a penalty. A statement covering additional periods on identical grounds is deemed notice. Voluntary payment of tax and interest before notice precludes further notice for that amount; payment within thirty days of a show cause notice removes penalty. The officer determines tax, interest and penalty after representations and must issue the assessment order within the statutory time limit. en-us Sat, 08 Jul 2017 12:34:17 +0530 Sat, 29 Jul 2017 18:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30062 Where a proper officer finds tax unpaid, short paid, erroneously refunded, or input tax credit wrongly availed other than due to fraud or wilful suppression, he must serve a show cause notice requiring payment of the tax, interest and a penalty. A statement covering additional periods on identical grounds is deemed notice. Voluntary payment of tax and interest before notice precludes further notice for that amount; payment within thirty days of a show cause notice removes penalty. The officer determines tax, interest and penalty after representations and must issue the assessment order within the statutory time limit. Act-Rules GST - States Sat, 08 Jul 2017 12:34:17 +0530 https://www.taxtmi.com/acts?id=30062