Is there any immunity to a person chargeable with tax in cases of fraud/suppression of facts/ willful misstatement, who pays the amount of demand along-with interest before issue of notice?

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..... n 6
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 6. Is there any immunity to a person chargeable with tax in cases of fraud/suppression of facts/ willful misstat .....

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