https://www.taxtmi.com/article/detailed?id=10339 Determination under Section 73 covers tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for reasons other than fraud, wilful misstatement or suppression of facts. The proper officer must serve a show cause notice requiring payment of tax, interest under section 50 and applicable penalty, with the notice issued at least three months prior to the three year limitation for issuance of the adjudication order. Voluntary pre notice payment of tax and interest, or payment within thirty days of a show cause notice, limits or eliminates penalty as prescribed, and follow on statements on identical grounds are deemed notices. en-us Mon, 04 Apr 2022 09:52:02 +0530 Mon, 04 Apr 2022 09:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10339 Determination under Section 73 covers tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for reasons other than fraud, wilful misstatement or suppression of facts. The proper officer must serve a show cause notice requiring payment of tax, interest under section 50 and applicable penalty, with the notice issued at least three months prior to the three year limitation for issuance of the adjudication order. Voluntary pre notice payment of tax and interest, or payment within thirty days of a show cause notice, limits or eliminates penalty as prescribed, and follow on statements on identical grounds are deemed notices. Articles Goods and Services Tax - GST Mon, 04 Apr 2022 09:52:02 +0530 https://www.taxtmi.com/article/detailed?id=10339