74. Determination of tax 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.

{
    "act_title": "The Goa Goods and Services Tax Act, 2017",
    "act_slug": "the-goa-goods-and-services-tax-act-2017",
    "section_label": "Section",
    "section": {
        "number": "74",
        "title": "74. Determination of tax 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.",
        "chapter": null,
        "content": "Explanation 1.\n(i) the expression \"all proceedings in respect of the said notice\" shall not include proceedings under section 132;\n(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 concluded under section 73 or section 74, the proceedings against all the persons liable to pay penalty under sections 122, 125, 129 and 130 are deemed to be concluded.\nExplanation 2.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 73
    },
    "prev_section": "73",
    "next_section": "75"
}