General Provisions Relating To Determination of Tax [Section 75]

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..... d of such stay will get excluded from the period of issuance of order If charge of fraud is not sustainable , then appellate authority convert it in normal case States that When a notice has been issued considering the case to be for fraud or for willful representation or for suppression of facts, and whereas the charges of fraud, suppression and misstatement of facts were not .....

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..... hown in writing. However, such adjournment can be granted for a maximum of 3 times. Order should be speaking order The proper officer, in his order, shall set out the relevant facts and the basis of his decision. No additional grounds to be entertained except those mentioned in notice for confirming the demand Demand order should not be more than tax along w .....

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..... isstatement 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, in case appeal filed by department An issue on which a first appellate authority or Tribunal or High Court has given its decision which is prejudicial to the interest of the revenue and an appeal to the Ap .....

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