section 74
Determination of tax
The Karnataka Goods and Services Tax Act, 2017Tax2017186 sections15 chapters
Chapter XV DEMANDS AND RECOVERY
Statutory text
1[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 by reason of fraud or any wilful misstatement or suppression of facts.
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