15. Demands and Recovery

Q 1. Which is the applicable section for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized?

Q 2. Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51A?

Q 3. If notice is issued under Section 51A and thereafter the noticee makes payment, is there any need to adjudicate the case?

Q 4. What is the relevant date for issue of Show Cause Notice under Section 51A/B?

Q 5. Is there any time limit to issue SCN or adjudicate the case u/s 51A/B?

Q 6. Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51B?

Q 7. If notice is issued under Section 51B and thereafter the noticee makes payment, is there any need to adjudicate the case?

Q 8. In case a notice is adjudicated under Section 51B and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?

Q 9. What happens in cases (both under Section 51A & B) where notice is issued but order has not been passed within 3 years (51A)/5 years (51B)?

Q 10. What happens if a person collects tax from another person but does not deposit the same with Government?

Q 11. In case the person does not deposit tax collected in contravention of Section 52, what is the proper course of action to be taken?

Q 12. Is there any time limit to issue notice in case under Section 52- tax collected but not paid?

Q 13. What are the modes of recovery of tax available to the proper officer?

Q 14. Can the proper officer allow payment of tax dues in installments?

Q 15. What happens in cases where the tax demand confirmed is enhanced in appeal/revision proceedings?

Q 16. If a person liable to pay tax has certain tax liability and in the meantime he transfers his business to another person, what happens to the existing tax liability?

Q 17. What happens to tax dues where the Company (taxable person) goes into liquidation?

Q 18. What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?

Q 19. What happens to the tax liability of a taxable person, whose business is carried on by any guardian / trustee or agent of a minor?

Q 20. What happens when the estate of a taxable person is under the control of Court of Wards?

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