https://www.taxtmi.com/acts?id=27526 Periods of stay by a court or tribunal are excluded from computation of limitation for assessments; if an appellate body deems a fraud-based notice unsustainable, the proper officer shall determine tax under the general notice provision. Appellate directions require issuance of orders within two years; the proper officer must record facts and reasons, limits on demands are enforced, interest on short-paid tax is payable regardless of specification, modifications on appeal adjust interest and penalty, unpaid self-assessed tax is recoverable under recovery provisions, and a penalty under these sections bars a second penalty for the same act. en-us Sat, 24 Jun 2017 12:25:15 +0530 Tue, 25 Jul 2017 14:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27526 Periods of stay by a court or tribunal are excluded from computation of limitation for assessments; if an appellate body deems a fraud-based notice unsustainable, the proper officer shall determine tax under the general notice provision. Appellate directions require issuance of orders within two years; the proper officer must record facts and reasons, limits on demands are enforced, interest on short-paid tax is payable regardless of specification, modifications on appeal adjust interest and penalty, unpaid self-assessed tax is recoverable under recovery provisions, and a penalty under these sections bars a second penalty for the same act. Act-Rules GST - States Sat, 24 Jun 2017 12:25:15 +0530 https://www.taxtmi.com/acts?id=27526