GENERAL PROVISIONS IN CASE OF DETERMINATION OF TAX (SECTION 75 OF CGST ACT) TAXCONCEPT

Exclusion of stay period in case which is stayed by court or tribunal for purpose for caluclating time limit for passing order u/s 73 or 74
In case of notice issued u/s 74 for fraud cases but for such fraud cases could not be estabilshed then PO will proceed u/s 73 by deeming to be treated as issuance of notice u/s 74
Order has to be passed within 2 years in case of direction of court or tribunal
Proper opportunity of being heard before passing order
Maximum 3 adjournments is to be granted if sufficient cause produced
While passing order it must contain relevant facts and basis of such decision
The amount of interest, penalty, tax confirmed should not exceed amount specified in notice
No demand shall be confirmed on grounds other than grounds mention in SCN
if appellate tribunal or court modified amount of tax in any order then amount of int and penalty modified accordingly
Interest is to be automatic and mandatory in nature. If not specified in order assessee has to paid mandatorily
If PO fails to issue notice u/s 73 or 74 within time limit then proceedings are deemed to be concluded
If any self assessed tax declared in return not paid then can be recovered without SCN