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    <title>Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.</title>
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    <description>A proper officer serves a show cause notice for tax not paid, short paid, erroneously refunded or wrongly availed input tax credit (excluding fraud or willful suppression), requiring payment of tax, interest under section 50 and penalty. The officer may issue a detailed statement for additional periods on the same grounds. Voluntary payment with interest before notice prevents further notice for that amount; if paid within thirty days of notice no penalty applies. The officer determines tax, interest and a penalty and must issue the order within three years from the due date for filing the relevant annual return or from the date of erroneous refund.</description>
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    <pubDate>Mon, 10 Jul 2017 15:32:48 +0530</pubDate>
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      <title>Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.</title>
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      <description>A proper officer serves a show cause notice for tax not paid, short paid, erroneously refunded or wrongly availed input tax credit (excluding fraud or willful suppression), requiring payment of tax, interest under section 50 and penalty. The officer may issue a detailed statement for additional periods on the same grounds. Voluntary payment with interest before notice prevents further notice for that amount; if paid within thirty days of notice no penalty applies. The officer determines tax, interest and a penalty and must issue the order within three years from the due date for filing the relevant annual return or from the date of erroneous refund.</description>
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