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Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful-misstatement or suppression of facts

Section 67 - Draft-Bills-Reports - DEMANDS AND RECOVERY - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 67 - 67. (1) Where any tax has not been paid or short paid or erroneously refunded or whe .....

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has been 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 .....

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e 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 utilized for such periods o .....

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r such periods other than those covered under sub-section (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 case may be, the statement under sub- .....

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proper officer 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 .....

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vided for in sub-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 sectio .....

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tion, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order. (8) The proper officer shall issue the order under sub-section (7) within a period of five years from the .....

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