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General provisions relating to determination of tax

Section 68 - DEMANDS AND RECOVERY - Goods and Services Tax - Section 68 - 68. (1) Where the service of notice or issuance of order is stayed by an order of a Court, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (8) of section 66 or subsections (2) and (8) of section 67, as the case may be. (2) Where any Appellate Authority or Tribunal or Court concludes that the notice issued under sub-section (1) or (3) of section 67 is not sustainable for t .....

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from the date of communication of the said direction. (4) An opportunity of personal 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, from time to time, to the said person and adjourn the hearing for reasons to be recorded in writing: PROVIDED that no such adjour .....

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proper officer, the amount of interest and penalty shall stand modified accordingly, taking into account the amount of tax so modified. (9) 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 (8) of section 66 or within five years as provided for in sub-section (8) of section 67 .....

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