Introduction of Demands and Recovery :

Sections 51 to 59 of the Model GST Law deals with demands and recovery of taxes. Sections 108 to 115 deals with liability to pay tax in certain cases such as transfer of business, amalgamation, merger, company in liquidation etc. This paper explains the provisions relating to determination of tax not paid or short paid, or erroneously refunded or where the inputs tax credit has been wrongly or utilised, tax collected but not deposited with the Central or a State government, various modes of recovery of tax, payment of tax in instalments, provisional attachment of property and continuation of recovery proceedings. It also covers the provisions governing the liability to pay taxes in specified circumstances like transfer of business, amalgamation/merger and liability to pay tax in case of liquidation of company, dissolution of partnership firm.