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. (Refer to official Gazette citation or statutory record for maharashtra-goods-services-tax-act-2017 Section 74).
Chapter — Sections
Section 74
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
Printed from Law on Tips • The Maharashtra Goods and Services Tax Act, 2017