TMI BlogDetermination 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 willful misstatement or suppression of facts.X X X X Extracts X X X X X X X X Extracts X X X X ..... ort paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts.- 73. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized for any reason, other than the reason of fraud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax. (4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper officer is of the opinion that the amount paid under sub-section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable. (8) Where any person chargeable with tax under sub-section (1) or under sub-section (3) pays the said tax along with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) Notwithstanding anything contained in sub-section (6) or sub section (8), penalty under sub-section (9) shall be payable where any amount of self-assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management ..... X X X X Extracts X X X X X X X X Extracts X X X X
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