https://www.taxtmi.com/acts?id=25921 Periods of stay of notice or order are excluded from limitation for reassessment; where fraud-based notices are held unsustainable, proper officers must determine tax as if a regular notice were issued. Appellate directions must be implemented within the prescribed period. The law mandates written hearing requests, limited adjournments for sufficient cause, reasoned orders stating facts and basis, and prohibits demands beyond notice grounds or amounts. Interest on unpaid tax is payable irrespective of express mention; appellate modification of tax adjusts interest and penalty. Unpaid self-assessed tax is recoverable under recovery provisions, and duplicate penalties for the same act are barred. en-us Sat, 17 Jun 2017 12:09:02 +0530 Wed, 28 Jun 2017 11:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25921 Periods of stay of notice or order are excluded from limitation for reassessment; where fraud-based notices are held unsustainable, proper officers must determine tax as if a regular notice were issued. Appellate directions must be implemented within the prescribed period. The law mandates written hearing requests, limited adjournments for sufficient cause, reasoned orders stating facts and basis, and prohibits demands beyond notice grounds or amounts. Interest on unpaid tax is payable irrespective of express mention; appellate modification of tax adjusts interest and penalty. Unpaid self-assessed tax is recoverable under recovery provisions, and duplicate penalties for the same act are barred. Act-Rules GST - States Sat, 17 Jun 2017 12:09:02 +0530 https://www.taxtmi.com/acts?id=25921