https://www.taxtmi.com/acts?id=30418 Where the proper officer believes tax was not paid, short paid, erroneously refunded or input tax credit wrongly availed by reason of fraud, willful misstatement or suppression, he must serve a show cause notice specifying tax, interest and a penalty equal to the tax; the taxpayer may pre pay with interest and a reduced penalty to avoid notice, may cure after notice by prescribed reduced penalties within thirty days, and the officer must determine and order amounts within the statutory limitation period, with statements for related periods deemed notices where grounds match earlier notice except for fraud. en-us Mon, 10 Jul 2017 15:33:02 +0530 Wed, 23 Aug 2017 16:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30418 Where the proper officer believes tax was not paid, short paid, erroneously refunded or input tax credit wrongly availed by reason of fraud, willful misstatement or suppression, he must serve a show cause notice specifying tax, interest and a penalty equal to the tax; the taxpayer may pre pay with interest and a reduced penalty to avoid notice, may cure after notice by prescribed reduced penalties within thirty days, and the officer must determine and order amounts within the statutory limitation period, with statements for related periods deemed notices where grounds match earlier notice except for fraud. Act-Rules GST - States Mon, 10 Jul 2017 15:33:02 +0530 https://www.taxtmi.com/acts?id=30418