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of <h1>Key Provisions of Section 75: Tax Determination, Stay Periods, and Adjudication Timelines in Goods and Services Tax Act 2017</h1> Section 75 of the Assam Goods and Services Tax Act, 2017 outlines the general provisions for determining tax. It states that if a court or tribunal stays the notice or order, the stay period is excluded from the time limits specified in sections 73 and 74. If fraud or misstatement charges are not established, tax is determined as per section 73. Orders must be issued within two years following appellate directions, and hearings are granted upon written request. Tax demands cannot exceed the notice amounts, and interest is payable on unpaid tax. The adjudication process concludes if orders are not issued within specified timeframes. Self-assessed unpaid taxes are recoverable under section 79, and no duplicate penalties are imposed for the same act.
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