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General provisions relating to determination of tax.

Section 75 - Chhattisgarh SGST - DEMANDS AND RECOVERY - Chhattisgarh Goods and Services Tax Act, 2017 - Section 75 - 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 s .....

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ice 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 .....

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e 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 pena .....

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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, int .....

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al 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 .....

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in 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 proceedin .....

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