The notice of demand is required to be served only in respect of the enhanced dues. In so far as the amount already confirmed prior to disposal of appeal/revision, the recovery proceedings may be continued from the stage at which such proceedings stood immediately before such disposal.
Articles in this section
- Which is the applicable section for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized?
- Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51A?
- If notice is issued under Section 51A and thereafter the noticee makes payment, is there any need to adjudicate the case?
- What is the relevant date for issue of Show Cause Notice under Section 51A/B?
- Is there any time limit to issue SCN or adjudicate the case u/s 51A/B?
- Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51B?
- If notice is issued under Section 51B and thereafter the noticee makes payment, is there any need to adjudicate the case?
- In case a notice is adjudicated under Section 51B and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?
- What happens in cases (both under Section 51A & B) where notice is issued but order has not been passed within 3 years (51A)/5 years (51B)?
- What happens if a person collects tax from another person but does not deposit the same with Government?