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<h1>Punjab GST Act 2017: Tax Determination Rules, Section 73, Timelines, and Limits on Penalties Explained</h1> The Punjab Goods and Services Tax Act, 2017, outlines procedures for determining tax, including provisions for stays by courts or tribunals, which exclude the stay period from statutory timelines. If fraud or misstatement charges are not established, tax is determined as per 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 taxes. Proceedings conclude if orders are not issued within specified timelines. Self-assessed unpaid taxes are recoverable under section 79, and penalties cannot be duplicated for the same act.