About this document

CGST Act Section 73: Tax Recovery Process by Vivek Laddha Gst is a document available to read on EtoBox.

This section discusses the 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 willful misstatement or suppression of facts. It provides that the proper officer shall serve notice on the person chargeable with tax requiring them to show cause for the amount specified. It also discusses the process for payment of tax and issue of order by the proper officer.

Author

Vivek Laddha Gst

Language

EN