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Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts

Section 66 - Draft-Bills-Reports - DEMANDS AND RECOVERY - Goods and Services Tax - Section 66 - CHAPTER - XVII DEMANDS AND RECOVERY 66. (1) Where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wron .....

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een so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilized input tax credit, requiring him to show cause why he should not pay the amount specified in the notice along with interest payable thereon under .....

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nce of order. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utili .....

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that the grounds relied upon for such tax periods other than those covered under subsection (1) are the same as are mentioned in the earlier notice. (4) The person chargeable with tax may, before service of notice under sub-section (1) or, as the cas .....

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in writing of such payment. The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), in respect of the tax so paid or any penalty leviable under .....

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b-section (1) in respect of such amount which falls short of the amount actually payable. (6) Where any person chargeable with tax under sub-section (1) or under subsection (3) pays the said tax along with interest payable under section 45 within thi .....

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