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of <h1>Section 75: Tax Demand & Recovery Procedures; Time Exclusions for Stays; Appellate Orders Within Two Years</h1> Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017, outlines the procedures for determining tax demands and recovery. It excludes the period of court or tribunal-ordered stays from time calculations for tax determination. If fraud charges are unsustainable, tax is determined as if the notice was 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 orders 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 no duplicate penalties are imposed for the same act.
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