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. (Refer to official Gazette citation or statutory record for uttar-pradesh-goods-services-tax-act-2017 Section 73).
Chapter — Sections
Section 73
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
Printed from Law on Tips • The Uttar Pradesh Goods and Services Tax Act, 2017