Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
Section 184
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
184. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
(1) Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the earlier law, any amount of tax, interest, fine or penalty becomes recoverable from the taxable person after the appointed day, the same shall be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input t
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