Tax Collected But Not Paid To Government [Section 76]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the said amount to the Government, irrespective of whether the supplies in respect of which such amount was collected are taxable or not. * In case of default of payment, issue show-cause notice * Where any amount is required to be paid to the Government and which has not been so paid, the proper officer may serve on the person liable to pay such amount a notice requiring him to show cause as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se. * Time limit for issuance of order * The proper officer shall issue an order within one year from the date of issue of the notice. * Period stay excluding * Where the issuance of order is stayed by an order of the court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of one year. * Order must be speaking order * The proper officer, in his or....