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of <h1>Puducherry GST Act 2017: Tax Orders Within 2 Years Post-Court Directions, Adjournments Limited, No Duplicate Penalties</h1> The Puducherry Goods and Services Tax Act, 2017 outlines procedures for determining tax, including exclusions of periods when court orders stay notices or orders. If fraud is not established, tax is determined as if issued under a different section. Orders must be issued within two years following court directions, and hearings are granted upon request. Adjournments are limited to three per proceeding. Tax demands must not exceed notice amounts, and interest applies regardless of order specifications. Proceedings conclude if orders aren't issued within specified timeframes. Pending appeals affect computation periods, and unpaid self-assessed taxes are recoverable. No duplicate penalties for the same act are imposed.
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