Section 75 CGST Act: Provisions for Tax Determination, Fraud Handling, Timelines, and Electronic Order Uploads Explained.

Section 75 of the CGST Act, 2017 outlines general provisions for tax determination. It includes rules for excluding periods under stay orders, handling cases where fraud is not established, and timelines for passing orders following appellate directions. Tax, penalty, and interest amounts in adjudication cannot exceed those in the show cause notice, and hearings may be granted upon request. Orders must be uploaded electronically, and interest is payable on unpaid taxes. Proceedings conclude if adjudication orders are delayed beyond statutory limits. Unpaid tax and interest are recoverable under Section 79, and penalties under Sections 73 and 74 are exclusive.