https://www.taxtmi.com/caselaws?id=460263 Where tax collected from customers was not remitted to the State with the returns, the statutory consequence under Section 73(11) followed on the admitted facts, rather than Section 73(8). The omission in the show cause notice to refer expressly to Section 73(11) did not vitiate the penalty because the factual basis for that provision was undisputed and no prejudice was shown. The penalty was therefore upheld and the natural justice challenge failed. en-us Wed, 01 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460263 Where tax collected from customers was not remitted to the State with the returns, the statutory consequence under Section 73(11) followed on the admitted facts, rather than Section 73(8). The omission in the show cause notice to refer expressly to Section 73(11) did not vitiate the penalty because the factual basis for that provision was undisputed and no prejudice was shown. The penalty was therefore upheld and the natural justice challenge failed. Case-Laws GST Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460263