https://www.taxtmi.com/acts?id=26218 Stay periods are excluded when computing assessment limitation; if an enhanced notice for fraud is held unsustainable, tax must be determined as if a regular notice were issued. Appellate directions require an order within two years. A written request or contemplated adverse decision triggers an opportunity of hearing; adjournments are limited to three and must be recorded. Orders must state facts and grounds; demands cannot exceed notice grounds or amounts. Interest on short-paid tax is payable regardless of specification. Time-bars apply if adjudication exceeds prescribed multi-year periods, appellate pendency in related revenue-favouring appeals is excluded, unpaid self-assessed tax is recoverable under the collection provision, and duplicate penalties are prohibited. en-us Sat, 17 Jun 2017 15:10:29 +0530 Sat, 17 Jun 2017 15:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26218 Stay periods are excluded when computing assessment limitation; if an enhanced notice for fraud is held unsustainable, tax must be determined as if a regular notice were issued. Appellate directions require an order within two years. A written request or contemplated adverse decision triggers an opportunity of hearing; adjournments are limited to three and must be recorded. Orders must state facts and grounds; demands cannot exceed notice grounds or amounts. Interest on short-paid tax is payable regardless of specification. Time-bars apply if adjudication exceeds prescribed multi-year periods, appellate pendency in related revenue-favouring appeals is excluded, unpaid self-assessed tax is recoverable under the collection provision, and duplicate penalties are prohibited. Act-Rules GST - States Sat, 17 Jun 2017 15:10:29 +0530 https://www.taxtmi.com/acts?id=26218