https://www.taxtmi.com/acts?id=32064 Amendments require pre-notice consultation before issuing a notice, allow prescribed supplementary notices treated as principal notices, and revise time-limit rules by enabling senior officer extensions and deeming proceedings concluded if determination is not made within extended periods. Limitation is suspended where appellate proceedings, stays, Board directions, or Settlement Commission admission impede determination, with time running from cessation of the impediment. Excess refunds reduced on appeal are recoverable with interest as Government dues, and notices held unsustainable for lack of collusion are deemed issued under the principal notice provision. Transitional savings preserve the previous section 28 for a specified prior window. en-us Mon, 19 Mar 2018 15:06:04 +0530 Mon, 19 Mar 2018 15:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32064 Amendments require pre-notice consultation before issuing a notice, allow prescribed supplementary notices treated as principal notices, and revise time-limit rules by enabling senior officer extensions and deeming proceedings concluded if determination is not made within extended periods. Limitation is suspended where appellate proceedings, stays, Board directions, or Settlement Commission admission impede determination, with time running from cessation of the impediment. Excess refunds reduced on appeal are recoverable with interest as Government dues, and notices held unsustainable for lack of collusion are deemed issued under the principal notice provision. Transitional savings preserve the previous section 28 for a specified prior window. Act-Rules F. Acts / Amendment Acts Mon, 19 Mar 2018 15:06:04 +0530 https://www.taxtmi.com/acts?id=32064