Section 10(5) in The Himachal Pradesh Goods and Services Tax Act, 2017
(5)If the proper officer has reasons to believe that a taxable person has paid tax under subsection (1) despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 shall, mutatis mutandis, apply for determination of tax and penalty.
