Tax collected but not deposited with the Central or a State Government
Section 69
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
69. Tax collected but not deposited with the Central or a State Government
(1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Tribunal or Court or in any other provision of this Act or the rules made thereunder or any other law, every person who has collected from any other person any amount as representing the tax under this Act, and has not paid the said amount to the Central or a State Government, shall forthwith deposit the said amount to the credit of the Cent
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notice is served under sub-section (2), determine the amount due from such person and thereupon such person shall pay the amount so determined.
(4) The person referred to in sub-section (1) shall, in addition to paying the amount referred to in sub-section (1) or (3), as the case may be, also be liable to pay interest thereon at the rate specified under section 45 from the date such amount was collected by him to the date such amount is paid by him to the credit of the Central or a State Government.
(5) An opportunity for personal hearing shall be granted where a request is received in writing from the person to whom the notice was issued to show cause.
(6) The proper officer shall issue an order within one year from the date of issue
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