DEMAND & RECOVERY

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Demand of Tax — General Understanding

Demand can be raised by Tax Authorities whenever there is short-payment or non-payment or erroneous refund or wrong claim of input tax credit, by issuing a Show Cause Notice (SCN) for the same. Under GST Law, the time limit for the issuance of ORDER is provided and therefore it becomes the responsibility of the adjudicating authority not only to issue a SCN but also to adjudicate the same within the prescribed time limit. In this chapter we shall be discussing the provisions pertaining to Demand of tax and recovery thereof.

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