Exclusion of stay period suspends limitation for GST tax determination, preserving recovery and hearing safeguards.

A stay of service or issuance of order by a court or tribunal is excluded from limitation computation for issuing show-cause notices and orders. If an appellate body finds a fraud-based notice unsustainable, the officer must determine tax as if under the standard assessment notice. Officers must implement appellate directions within two years, grant written hearings when requested or before adverse decisions, limit adjournments to three for sufficient cause, and state facts and reasons in orders. Demands cannot exceed notice grounds; appeal modifications adjust interest and penalty, and interest is payable irrespective of mention. Unpaid self-assessed tax is recoverable under the recovery provisions, and a penalty imposed precludes a duplicate penalty for the same act.

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