Section 75 GENERAL PROVISIONS RELATING TO DETERMINATION OF TAX. - GST Ready Reckoner - GST

..... llful representation or for suppression of facts, and whereas the charges of fraud, suppression and misstatement of facts were not sustainable or not established by an order of Appellate Authority or Appellate Tribunal, then in such case the officer shall determine the tax as if the notice is issued for the normal period of 3 year. Period in case of order Section 75(3) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a cou .....

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Section 75 GENERAL PROVISIONS RELATING TO DETERMINATION OF TAX. - GST Ready Reckoner - GST

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..... ther specifically mentioned or not. Adjudication proceeding deemed to be concluded As per Section 75(10) If the order is not issued within the time limits as prescribed in sub-section (10) of section 73 or (10) of section 74, i.e., 5 years in case of fraud, misstatement or suppression and 3 years in any other case, the adjudication proceedings shall be deemed to be concluded. Period subject to pending decision shall be excluded Section 75(11) provides An issue on which a first appellate authorit .....

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Section 75 GENERAL PROVISIONS RELATING TO DETERMINATION OF TAX. - GST Ready Reckoner - GST

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