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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XV  -  DEMANDS AND RECOVERY

TaxGPT

Summarize Section 73 by TaxGPT in
  AA   |   Print

Section 73 - 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.

73. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit 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 has not been so paid or which has been


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