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Tax collected but not deposited with the Central or a State Government

Section 69 - Draft-Bills-Reports - DEMANDS AND RECOVERY - Goods and Services Tax - Section 69 - 69. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Tribunal or Court or in any other provi .....

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with deposit the said amount to the credit of the Central or a State Government, regardless of whether the supplies in respect of which such amount was collected are taxable or not. (2) Where any amount is required to be paid to the credit of the Cen .....

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paid by him to the credit of the Central or a State Government and why a penalty equivalent to the amount specified in the notice should not be imposed on him under the provisions of this Act. (3) The proper officer shall, after considering the repre .....

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addition to paying the amount referred to in sub-section (1) or (3), as the case may be, also be liable to pay interest thereon at the rate specified under section 45 from the date such amount was collected by him to the date such amount is paid by h .....

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order within one year from the date of issue of the notice. (7) Where the issuance of order is stayed by an order of the Court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (8) The proper officer, in his .....

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