9911796707
TMI BlogGENERAL PROVISIONS REGARDING DETERMINATION OF TAXX X X X Extracts X X X X X X X X Extracts X X X X ..... y the officer, for computing the limitation period under Section 73(2) and Section 73(10) or Section 74(2) and Section 74(10) of the CGST Act, 2017, the period till the issuance of notice or order under stay shall be excluded. 17.3. When the charges under Section 74(1) of CGST Act, 2017 relating to willful misstatement or fraud or suppression of facts to escape the tax is not established against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be granted to him. 17.6. The amount of tax, penalty and interest determined in the Adjudication order shall not exceed the amount demanded in the show cause notice. Moreover, the grounds in the decision or order and the grounds in the show cause notice must be the same. 17.7. The summary of the order issued under Section 75 of the CGST Act, 2017 shall be uploaded electronically in FORM GST DRC- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble, is liable to be imposed in cases where determination of tax not paid or short paid has been ordered. Therefore, if penalty has been imposed on a person under Section 73 or Section 74 of the CGST Act, 2017 then no penalty for the same act shall be imposed on that person under any other provision of CGST Act, 2017. 17.12. Clarification regarding applicability of the provisions of Section 75(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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