https://www.taxtmi.com/article/detailed?id=12188 Section 73(9) requires the proper officer, after considering any representation, to issue an order specifying tax, interest and penalty with an electronic summary treated as a recovery notice; the penalty is the higher of a stated percentage of tax or a prescribed minimum. Limitation under section 73(10) mandates conclusion of demand proceedings within three years from the due date for filing the annual return or date of erroneous refund, and extensions via central notifications have been provided for specified financial years where fraud or willful misstatement is not alleged. en-us Tue, 02 Jan 2024 11:24:04 +0530 Tue, 02 Jan 2024 11:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12188 Section 73(9) requires the proper officer, after considering any representation, to issue an order specifying tax, interest and penalty with an electronic summary treated as a recovery notice; the penalty is the higher of a stated percentage of tax or a prescribed minimum. Limitation under section 73(10) mandates conclusion of demand proceedings within three years from the due date for filing the annual return or date of erroneous refund, and extensions via central notifications have been provided for specified financial years where fraud or willful misstatement is not alleged. Articles Goods and Services Tax - GST Tue, 02 Jan 2024 11:24:04 +0530 https://www.taxtmi.com/article/detailed?id=12188