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Section 81 Transfer of property to be void in certain cases. Where a person, after any amount has become due from him, creates a charge on or parts with the...

Section 80 Payment of tax and other amount in instalments On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the...

Section 79 Recovery of tax (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is...

Section 78 Initiation of recovery proceedings Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a...

Section 77 Tax wrongfully collected and paid to Central Government or State Government (1) A registered person who has paid the Central tax and State tax or, as the case...

Section 76 Tax collected but not paid to Government (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court...

Section 75 General provisions relating to determination of tax. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal,...

Section 74 Determination of tax 2[, pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or...

Section 73 Determination of tax 1[, pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or...

Section 72 Officers to assist proper officers (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State...