Section 73(3) in Odisha Goods and Services Tax Act, 2017
(3)Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or Officers to assist proper officers. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts. utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax.
