Section 75 – General provisions relating to determination of tax of CGST ACT, 2017<\/p>\n
75. (1) Where the service of notice or issuance of order is stayed by an order of a court
\nor Appellate Tribunal, the period of such stay shall be excluded in computing the period
\nspecified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74,
\nas the case may be.
\n(2) Where any Appellate Authority or Appellate Tribunal or court concludes that the
\nnotice issued under sub-section (1) of section 74 is not sustainable for the reason that the
\ncharges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been
\nestablished against the person to whom the notice was issued, the proper officer shall
\ndetermine the tax payable by such person, deeming as if the notice were issued under
\nsub-section (1) of section 73.
\n(3) Where any order is required to be issued in pursuance of the direction of the
\nAppellate Authority or Appellate Tribunal or a court, such order shall be issued within two
\nyears from the date of communication of the said direction.
\n(4) An opportunity of hearing shall be granted where a request is received in writing
\nfrom the person chargeable with tax or penalty, or where any adverse decision is contemplated
\nagainst such person.
\n(5) The proper officer shall, if sufficient cause is shown by the person chargeable with
\ntax, grant time to the said person and adjourn the hearing for reasons to be recorded in
\nwriting:
\nProvided that no such adjournment shall be granted for more than three times to a
\nperson during the proceedings.
\n(6) The proper officer, in his order, shall set out the relevant facts and the basis of his
\ndecision.
\n(7) The amount of tax, interest and penalty demanded in the order shall not be in excess
\nof the amount specified in the notice and no demand shall be confirmed on the grounds other
\nthan the grounds specified in the notice.
\n(8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount
\nof tax determined by the proper officer, the amount of interest and penalty shall stand
\nmodified accordingly, taking into account the amount of tax so modified.
\n(9) The interest on the tax short paid or not paid shall be payable whether or not
\nspecified in the order determining the tax liability.
\n(10) The adjudication proceedings shall be deemed to be concluded, if the order is not
\nissued within three years as provided for in sub-section (10) of section 73 or within five
\nyears as provided for in sub-section (10) of section 74.
\n(11) An issue on which the Appellate Authority or the Appellate Tribunal or the High
\nCourt has given its decision which is prejudicial to the interest of revenue in some other
\nproceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme
\nCourt against such decision of the Appellate Authority or the Appellate Tribunal or the
\nHigh Court is pending, the period spent between the date of the decision of the Appellate<\/p>\n
Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal
\nand that of the High Court or the date of the decision of the High Court and that of the
\nSupreme Court shall be excluded in computing the period referred to in sub-section (10) of
\nsection 73 or sub-section (10) of section 74 where proceedings are initiated by way of issue
\nof a show cause notice under the said sections.
\n(12) Notwithstanding anything contained in section 73 or section 74, where any amount
\nof self-assessed tax in accordance with a return furnished under section 39 remains unpaid,
\neither wholly or partly, or any amount of interest payable on such tax remains unpaid, the
\nsame shall be recovered under the provisions of section 79.
\n(13) Where any penalty is imposed under section 73 or section 74, no penalty for the
\nsame act or omission shall be imposed on the same person under any other provision of this
\nAct.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 75 – General provisions relating to determination of tax of CGST ACT, 2017 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of … Continue reading “Section 75 – General provisions relating to determination of tax of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/277"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=277"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/277\/revisions"}],"predecessor-version":[{"id":278,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/277\/revisions\/278"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}