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The Central Goods and Services Tax Act, 2017 Section 74
Title: Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid 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
State: Chattisgarh
Year: 2017
74. Determination of tax 1[, pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any...
View Complete Act List Judgments citing this sectionThe Central Goods and Services Tax Act, 2017 Section 74
Title: Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid 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
State: Central
Year: 2017
74. Determination of tax 1[, pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any...
View Complete Act List Judgments citing this sectionThe Central Goods and Services Tax Act, 2017 Section 73
Title: Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
State: Chattisgarh
Year: 2017
73. Determination of tax 1[, pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud...
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
The Central Goods and Services Tax Act, 2017 Section 73
Title: Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
State: Central
Year: 2017
73. Determination of tax 1[, pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud...
View Complete Act List Judgments citing this sectionThe Maharashtra Goods and Services Tax Act, 2017 Section 74
Title: Determination of tax, pertaining to the period upto Financial Year 2023-24, not paid 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
State: Maharashtra
Year: 2017
or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which
View Complete Act List Judgments citing this sectionThe UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 73
Title: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
State: Uttar Pradesh
Year: 2017
refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts - (1) Where it appears to the proper officer that any tax has not
View Complete Act List Judgments citing this sectionThe UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 74
Title: Determination of tax not paid 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
State: Uttar Pradesh
Year: 2017
or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which
View Complete Act List Judgments citing this sectionThe Maharashtra Goods and Services Tax Act, 2017 Section 73
Title: Determination of tax, pertaining to the period upto Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts
State: Maharashtra
Year: 2017
has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which
View Complete Act List Judgments citing this sectionThe Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended) Section 73
Title: (3) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate
State: Arunachal Pradesh
Year: 2017
refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.- 73.(1) Where it appears to the proper officer that any tax has not been
View Complete Act List Judgments citing this sectionThe Rajasthan Goods and Services Tax, 2017 Section 75
Title: General provisions relating to determination of tax
State: Rajasthan
Year: 2017
such person or ten thousand rupees, whichever is higher; (ii) for the reason of fraud or any wilful- misstatement or suppression of facts to evade tax shall be equivalent to the tax due from such person. (6)
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