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of <h1>Section 75 of the Delhi GST Act: Tax Liability Procedures, Time Limits, and Penalty Provisions Explained</h1> Section 75 of the Delhi Goods and Services Tax Act, 2017, outlines the procedures for determining tax liability. It excludes periods of court or tribunal-ordered stays from the computation of time limits for tax determination. If fraud or misstatement charges are unsustainable, tax is determined as per section 73. Orders must be issued within two years following appellate directions, and hearings must be granted upon request. Officers must justify decisions and cannot demand amounts exceeding the notice. Interest is payable on unpaid tax, and proceedings conclude if orders are not issued within specified timeframes. Self-assessed unpaid taxes are recoverable under section 79, and penalties cannot be duplicated for the same act.
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