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 section 73 or sub-sections (2) and (10) of section 74,
as the case may be.
                 (2) Where any Appellate Authority or Appellate Tribunal or court concludes that the
notice issued under sub-section (1) of section 74 is not sustainable for the reason that the
charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been
established against the person to whom the notice was issued, the proper officer shall
determine the tax payable by such person, deeming as if the notice were issued under
sub-section (1) of section 73.
               (3) Where any order is required to be issued in pursuance of the direction of the
Appellate Authority or Appellate Tribunal or a court, such order shall be issued within two
years from the date of communication of the said direction.
                (4) An opportunity of hearing shall be granted where a request is received in writing
from the person chargeable with tax or penalty, or where any adverse decision is contemplated
against such person.
               (5) The proper officer shall, if sufficient cause is shown by the person chargeable with
tax, grant time to the said person and adjourn the hearing for reasons to be recorded in
writing:
            Provided that no such adjournment shall be granted for more than three times to a
person during the proceedings.
               (6) The proper officer, in his order, shall set out the relevant facts and the basis of his
decision.
               (7) The amount of tax, interest and penalty demanded in the order shall not be in excess
of the amount specified in the notice and no demand shall be confirmed on the grounds other
than the grounds specified in the notice.
               (8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount
of tax determined by the proper officer, the amount of interest and penalty shall stand
modified accordingly, taking into account the amount of tax so modified.
              (9) The interest on the tax short paid or not paid shall be payable whether or not
specified in the order determining the tax liability.
              (10) The adjudication proceedings shall be deemed to be concluded, if the order is not
issued within three years as provided for in sub-section (10) of section 73 or within five
years as provided for in sub-section (10) of section 74.
              (11) An issue on which the Appellate Authority or the Appellate Tribunal or the High
Court has given its decision which is prejudicial to the interest of revenue in some other
proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme
Court against such decision of the Appellate Authority or the Appellate Tribunal or the
High Court is pending, the period spent between the date of the decision of the Appellate

Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal
and that of the High Court or the date of the decision of the High Court and that of the
Supreme Court shall be excluded in computing the period referred to in sub-section (10) of
section 73 or sub-section (10) of section 74 where proceedings are initiated by way of issue
of a show cause notice under the said sections.
             (12) Notwithstanding anything contained in section 73 or section 74, where any amount
of self-assessed tax in accordance with a return furnished under section 39 remains unpaid,
either wholly or partly, or any amount of interest payable on such tax remains unpaid, the
same shall be recovered under the provisions of section 79.
             (13) Where any penalty is imposed under section 73 or section 74, no penalty for the
same act or omission shall be imposed on the same person under any other provision of this
Act.

 

 

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