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
The Chhattisgarh Goods and Services Tax Act, 2017Tax2017138 of 177 sections available21 chapters
Chapter XV DEMANDS AND RECOVERY
Statutory text
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.
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