ॐ असतो मा सद्गमय
Every person who has collected from any other person any amount representing as tax under this Act shall forthwith pay the said amount to Government, regardless of whether the supplies in respect of which such amount was collected are taxable or not.
(ICAI FAQ PUBLICATIONS 06-09-2017 Tax collected but not paid to Government: FAQ NO. 31)
No, proper officer shall not issue any notice for such unpaid tax or unpaid interest on tax. This shall be recovered from such person in accordance with provisions of Section 79.
(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax: FAQ NO.30)
Yes.
(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax : FAQ NO. 29)
No. Where any penalty is imposed under section 73 or 74, no penalty for the same act or omission shall be imposed on the same person under any other provisions of the Act.
(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax : FAQ NO. 28)
While computing the period of limitation referred to in section 73(10) or section 74(10), the period spent between the date of the decision of the Appellate Authority / Appellate Tribunal / High Court and the date of the decision of the Appellate Tribunal / the High Court / the Supreme Court as the case may be, shall be excluded.
(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax : FAQ NO 27)
The adjudication proceedings shall be deemed to be concluded if the order is not issued within the limitation period of 3 years under section 73(10) or 5 years under section 74(10), as the case may be.
(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax: FAQ NO. 26)
No. The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.
(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax : FAQ NO. 25)
If sufficient cause is shown by the person chargeable with tax, the proper officer shall grant time and adjourn the hearing on recording reasons in writing. However, the proper officer shall have the power to grant maximum 3 adjournments during the proceedings.
(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax : FAQ NO. 24)
No. An opportunity of personal hearing shall be granted, only if a request is made in writing.
(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax : FAQ NO. 23)
The order shall be issued within 2 years from the date of communication of the said direction.
(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax: FAQ NO. 22)