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Anatomy of tax determination proceedings under GST

Situations do arise when it appears to the tax authorities that the tax has not been correctly self-assessed, or it has been outrightly evaded. Adjudication Stage of demand The section 73 (9) prescribes that the proper officer shall, after considering the representation, if any, made by person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher, due from such person and issue an order.