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of <h1>Understanding Section 75 of Kerala GST Ordinance: Tax Determination, Recovery, and Time Exclusion Rules Explained</h1> Section 75 of the Kerala Goods and Services Tax Ordinance, 2017, outlines the general provisions for tax determination, demands, and recovery. It specifies that periods of court stays are excluded from time calculations for tax determination. If fraud or misstatement charges are unproven, tax is determined as if under section 73. Orders following appellate directions must be issued within two years. Hearings require written requests, with limited adjournments. Tax orders cannot exceed notice amounts, and interest applies regardless of order specification. Adjudication concludes if orders aren't issued within specified timeframes. Pending appeals affect time calculations, and self-assessed unpaid taxes are recoverable under section 79. Penalties under sections 73 or 74 cannot be duplicated under other provisions.
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