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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 75 GST Act: Tax Calculation Rules, Time Exclusions, Interest on Unpaid Tax, and Hearing Limitations Explained</h1> Section 75 of the Haryana Goods and Services Tax Act, 2017, outlines the general provisions for determining tax. It specifies that periods of court-ordered stays are excluded from time calculations for tax determinations. If a notice under section 74 is deemed unsustainable due to lack of evidence of fraud, tax is determined as if issued under section 73. Orders following appellate directions must be issued within two years. Hearings are granted upon request, with a maximum of three adjournments. Tax demands cannot exceed notice amounts, and interest is payable on unpaid tax. Proceedings conclude if orders aren't issued within specified timeframes. Appeals affect time calculations, and self-assessed unpaid taxes are recoverable under section 79. Penalties cannot be duplicated under different provisions for the same act.
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