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CA Final Demands and Recovery, Offences and Penalties — practice questions

Explore 92 free Demands and Recovery, Offences and Penalties questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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Demands and Recovery, Offences and Penalties questions and exercises with answers

Showing questions 1–30 of 92.

Under section 73 of the CGST Act as enacted, the order must issue within how long of the annual return due date?Read the answer and worked solution →A section 73 show cause notice must be issued at least how long before the order time limit?Read the answer and worked solution →Under section 74 as enacted, within how many years of the annual return due date must the order issue?Read the answer and worked solution →If tax and interest are paid within thirty days of a section 73 notice, what follows?Read the answer and worked solution →Section 73(9) penalty is ten percent of tax or a fixed sum, whichever is higher. Which sum?Read the answer and worked solution →A section 74(1) notice proposes what penalty besides interest?Read the answer and worked solution →Voluntary payment before a section 74 notice carries what penalty rate (original text)?Read the answer and worked solution →Which penalty rate, paid within 30 days of a section 74 notice, ends the proceedings?Read the answer and worked solution →Do settlements under sections 73 and 74 cover section 132 prosecution?Read the answer and worked solution →Under the Explanation to section 74, what does 'suppression' mean?Read the answer and worked solution →When the main person's case ends under section 73 or 74, penalty cases under which sections end?Read the answer and worked solution →After a notice for one period, how may the officer cover other tax periods on the same grounds?Read the answer and worked solution →If tax and interest are paid before a section 73 notice, what must the officer do?Read the answer and worked solution →If the officer finds the voluntary payment under section 73(5) too low, what is the course?Read the answer and worked solution →Section 73(9) penalty still applies if self-assessed tax stays unpaid beyond how long?Read the answer and worked solution →When a court stays service of a notice or issue of an order, how is the stay period treated under section 75?Read the answer and worked solution →A tribunal finds fraud unproved in a section 74 notice. Tax is then fixed how?Read the answer and worked solution →Where an order is needed to follow an appellate direction, within what time must it be issued?Read the answer and worked solution →Under section 75(4), when must a personal hearing be granted?Read the answer and worked solution →How many times can a hearing be adjourned for sufficient cause?Read the answer and worked solution →May an adjudication order confirm demand on grounds not stated in the show cause notice?Read the answer and worked solution →Is interest on short paid tax payable only if the order specifies it?Read the answer and worked solution →Self-assessed tax shown in a return under section 39 but left unpaid is recovered under which section?Read the answer and worked solution →Once a penalty is imposed under section 73 or 74, is another penalty for the same act allowed?Read the answer and worked solution →A supplier collects tax but does not deposit it. Must it pay the Government even if the supply was exempt?Read the answer and worked solution →Interest on tax collected but not paid to the Government runs from which date?Read the answer and worked solution →The officer must issue an order under section 76 within what period from the notice?Read the answer and worked solution →A person who bore the incidence of an amount paid under section 76 may seek a refund under which section?Read the answer and worked solution →IGST paid, supply later held intra-State: interest on CGST and SGST payable?Read the answer and worked solution →Under section 78, an amount due under an order must be paid within what time of service before recovery starts?Read the answer and worked solution →

Worked practice questions

Under section 73 of the CGST Act as enacted, the order must issue within how long of the annual return due date?

  1. Three years
  2. One year
  3. Two years
  4. Five years
Show answer and solution

Correct answer: A. Three years

Section 73(10) fixes a three year window counted from the due date of the annual return for the year concerned.

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A section 73 show cause notice must be issued at least how long before the order time limit?

  1. One month
  2. Twelve months
  3. Six months
  4. Three months
Show answer and solution

Correct answer: D. Three months

Section 73(2) requires the notice at least three months ahead of the deadline for the order, leaving time to adjudicate.

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Under section 74 as enacted, within how many years of the annual return due date must the order issue?

  1. Three years
  2. Four years
  3. Seven years
  4. Five years
Show answer and solution

Correct answer: D. Five years

Section 74(10) allows five years, longer than the three years of section 73, because fraud or suppression is alleged.

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