https://www.taxtmi.com/acts?id=28536 Where a stay on notice or order is in place, the stay period is excluded from computing limitation for tax determination; if fraud or wilful misstatement charges in a fraud-based notice are not established on appeal, the proper officer shall determine tax treating the notice as if issued under the general assessment provision. Orders directed by appellate bodies must be issued within two years of communication. Procedural safeguards require an opportunity to be heard, limited adjournments with reasons, orders stating facts and reasons, and that demands not exceed notice grounds; interest applies on short-paid tax and appellate modification adjusts interest and penalty accordingly. en-us Thu, 29 Jun 2017 17:00:07 +0530 Thu, 03 Aug 2017 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28536 Where a stay on notice or order is in place, the stay period is excluded from computing limitation for tax determination; if fraud or wilful misstatement charges in a fraud-based notice are not established on appeal, the proper officer shall determine tax treating the notice as if issued under the general assessment provision. Orders directed by appellate bodies must be issued within two years of communication. Procedural safeguards require an opportunity to be heard, limited adjournments with reasons, orders stating facts and reasons, and that demands not exceed notice grounds; interest applies on short-paid tax and appellate modification adjusts interest and penalty accordingly. Act-Rules GST - States Thu, 29 Jun 2017 17:00:07 +0530 https://www.taxtmi.com/acts?id=28536