Page 93 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] MAHAVIR ENTERPRISE v. ASSISTANT COMMISSIONER OF STATE TAX 19
(2) The proper officer shall issue the notice under sub-section (1) at least
six months prior to the time-limit specified in sub-section (10) for issuance
of order.
(3) Where a notice has been issued for any period under sub-section (1),
the proper officer may serve a statement, containing the details of tax not
paid or short paid or erroneously refunded or input tax credit wrongly
availed or utilised for such periods other than those covered under sub-
section (1), on the person chargeable with tax.
(4) The service of statement under sub-section (3) shall be deemed to be
service of notice under sub-section (1) of section 73, subject to the condition
that the grounds relied upon in the said statement, except the ground of
fraud, or any wilful-misstatement or suppression of facts to evade tax, for
periods other than those covered under sub-section (1) are the same as are
mentioned in the earlier notice.
(5) The person chargeable with tax may, before service of notice under
sub-section (1), pay the amount of tax along with interest payable under
Section 50 and a penalty equivalent to fifteen per cent. Of such tax on the
basis of his own ascertainment of such tax or the tax as ascertained by the
proper officer and inform the proper officer in writing of such payment.
(6) The proper officer, on receipt of such information, shall not serve any
notice under sub-section (1), in respect of the tax so paid or any penalty
payable under the provisions of this Act or the rules made thereunder.
(7) Where the proper officer is of the opinion that the amount paid under
sub-section (5) falls short of the amount actually payable, he shall proceed
to issue the notice as provided for in sub-section (1) in respect of such
amount which falls short of the amount actually payable.
(8) Where any person chargeable with tax under sub-section (1) pays the
said tax along with interest payable under Section 50 and a penalty equiva-
lent to twenty-five per cent. Of such tax within thirty days of issue of the
notice, all proceedings in respect of the said notice shall be deemed to be
concluded.
(9) The proper officer shall, after considering the representation, if any,
made by the person chargeable with tax, determine the amount of tax, in-
terest and penalty due from such person and issue an order.
(10) The proper officer shall issue the order under sub-section (9) within a
period of five years from the due date for furnishing of annual return for
the financial year to which the tax not paid or short paid or input tax credit
wrongly availed or utilised relates to or within five years from the date of
erroneous refund.
(11) Where any person served with an order issued under sub-section (9)
pays the tax along with interest payable thereon under Section 50 and a
penalty equivalent to fifty per cent. Of such tax within thirty days of com-
munication of the order, all proceedings in respect of the said notice shall
be deemed to be concluded.
Explanation 1. - For the purposes of section 73 and this section, -
(i) the expression “all proceedings in respect of the said notice”
shall not include proceedings under section 132;
(ii) where the notice under the same proceedings is issued to the
main person liable to pay tax and some other persons, and
such proceedings against the main person have been conclud-
GST LAW TIMES  6th August 2020  93