https://www.taxtmi.com/acts?id=29164 Periods of stay or appellate delay are excluded from computing limitation for reassessment. If an allegation of fraud or willful suppression in a notice is rejected on appeal, the proper officer must determine tax under ordinary assessment procedures. Officers must issue appellate-directed orders within a statutory period, state reasons, confine demands to notice grounds, and modify interest and penalty when tax is altered on appeal. Interest on tax shortfalls is payable regardless of mention in the order. Self-assessed unpaid tax and interest are recoverable under recovery provisions, and double penalties for the same act are prohibited. en-us Mon, 03 Jul 2017 15:15:26 +0530 Thu, 20 Jul 2017 17:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29164 Periods of stay or appellate delay are excluded from computing limitation for reassessment. If an allegation of fraud or willful suppression in a notice is rejected on appeal, the proper officer must determine tax under ordinary assessment procedures. Officers must issue appellate-directed orders within a statutory period, state reasons, confine demands to notice grounds, and modify interest and penalty when tax is altered on appeal. Interest on tax shortfalls is payable regardless of mention in the order. Self-assessed unpaid tax and interest are recoverable under recovery provisions, and double penalties for the same act are prohibited. Act-Rules GST - States Mon, 03 Jul 2017 15:15:26 +0530 https://www.taxtmi.com/acts?id=29164