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General provisions relating to determination of tax

Section 68 - Draft-Bills-Reports - 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 peri .....

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not sustainable for the reason that the charges of fraud or any wilful mis-statement 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 b .....

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ssued within two years 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 .....

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ED that no such adjournment shall be granted more than three times to a person during the proceeding. (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 de .....

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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) Interest on the tax short paid or not paid shall be payable whether or not specified in .....

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tion (8) of section 67. (11) An issue on which the First 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 T .....

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Authority and the date of decision of the Appellate Tribunal or the date of decision of the Appellate Tribunal and the date of the decision of the High Court or as the case may be, the date of the decision of the High Court and the date of the decis .....

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