https://www.taxtmi.com/acts?id=26901 Periods of judicial or tribunal stay are excluded from limitation periods for tax determination; where fraud allegations in a fraud notice are not sustained, the proper officer shall determine tax treating the case as if a standard notice were issued. Appellate directions must be given effect within two years. Officers must grant hearings on request, record reasons for adjournments (subject to limits), articulate facts and reasoning in orders, restrict demands to notice grounds and amounts, and adjust interest and penalty when tax is modified on appeal. Interest on short-paid tax is payable irrespective of its mention in the order, recovery of unpaid self-assessed tax follows specified recovery provisions, and duplicate penalties for the same act are barred. en-us Thu, 22 Jun 2017 12:26:24 +0530 Fri, 30 Jun 2017 16:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26901 Periods of judicial or tribunal stay are excluded from limitation periods for tax determination; where fraud allegations in a fraud notice are not sustained, the proper officer shall determine tax treating the case as if a standard notice were issued. Appellate directions must be given effect within two years. Officers must grant hearings on request, record reasons for adjournments (subject to limits), articulate facts and reasoning in orders, restrict demands to notice grounds and amounts, and adjust interest and penalty when tax is modified on appeal. Interest on short-paid tax is payable irrespective of its mention in the order, recovery of unpaid self-assessed tax follows specified recovery provisions, and duplicate penalties for the same act are barred. Act-Rules GST - States Thu, 22 Jun 2017 12:26:24 +0530 https://www.taxtmi.com/acts?id=26901