https://www.taxtmi.com/acts?id=25348 Periods of stay or appellate litigation are excluded from computation of limitation for tax determination; if enhanced-charge notices requiring proof of fraud are held unsustainable, tax shall be determined under standard provisions. Orders directed by appellate bodies must be issued within two years. Procedural safeguards include a right to hearing on written request, limited adjournments, reasoned orders, prohibition on demands beyond notice grounds, automatic interest on short-paid tax, adjustment of interest and penalty following appellate modification, recovery of unpaid self-assessed tax under recovery provisions, and prohibition on duplicate penalties for the same act. en-us Mon, 12 Jun 2017 10:18:11 +0530 Wed, 28 Jun 2017 16:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25348 Periods of stay or appellate litigation are excluded from computation of limitation for tax determination; if enhanced-charge notices requiring proof of fraud are held unsustainable, tax shall be determined under standard provisions. Orders directed by appellate bodies must be issued within two years. Procedural safeguards include a right to hearing on written request, limited adjournments, reasoned orders, prohibition on demands beyond notice grounds, automatic interest on short-paid tax, adjustment of interest and penalty following appellate modification, recovery of unpaid self-assessed tax under recovery provisions, and prohibition on duplicate penalties for the same act. Act-Rules GST - States Mon, 12 Jun 2017 10:18:11 +0530 https://www.taxtmi.com/acts?id=25348