Question 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? - FAQ on GST dated 21.9.2016 based on Draft Model GST

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? Ans. Notice to be issued. Principles of natural justice to be followed and order to be issued. It is to be noted that such order has to be invariably issued within 1 year of date of issue of notice. However there is no time limit for issue of show cause notice. Thus, in such cases duty can be recovered even after ten years.