https://www.taxtmi.com/acts?id=26693 Periods of judicial or appellate stay are excluded when computing limitation for issuing tax notices and orders. If a fraud-based notice is held unsustainable, the proper officer must determine tax as if a standard notice were issued, and orders required by appellate directions must be issued within two years. Appellate delay on related legal issues is excluded from limitation where further appeal is pending. Interest on short-paid tax is payable regardless of its mention in the order, and modification of tax by appellate bodies adjusts interest and penalty accordingly. en-us Wed, 21 Jun 2017 16:15:12 +0530 Thu, 13 Jul 2017 10:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26693 Periods of judicial or appellate stay are excluded when computing limitation for issuing tax notices and orders. If a fraud-based notice is held unsustainable, the proper officer must determine tax as if a standard notice were issued, and orders required by appellate directions must be issued within two years. Appellate delay on related legal issues is excluded from limitation where further appeal is pending. Interest on short-paid tax is payable regardless of its mention in the order, and modification of tax by appellate bodies adjusts interest and penalty accordingly. Act-Rules GST - States Wed, 21 Jun 2017 16:15:12 +0530 https://www.taxtmi.com/acts?id=26693