GST Notices

What is the course of action, if the assessee has not paid the tax or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts?

A proper officer would issue a show-cause notice on the person chargeable with tax that has not been paid or short-paid or erroneously refunded or ITC is wrongly availed. It is for the assessee to show notice as to why they must not pay the amount specified along with interest and penalty. Note that Section 73 deals with the cases where there is no invocation of fraud/ suppression/ misstatement, etc. Section 74 deals with cases where the provisions related to fraud/ suppression/ misstatement etc. are invoked.

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