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?

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?
Question 1
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
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?
Ans. Section 51A in cases where there is no invo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =