Section 75 of CGST Act, 2017 : Section 75: General Provisions Relating To Determination Of Tax

Explanation using Example

Imagine a business named "QuickTech Solutions" is under scrutiny for alleged GST evasion. The GST authorities issue a notice to QuickTech Solutions under Section 74, suspecting fraud or willful misstatement to evade tax. QuickTech Solutions challenges this notice in the Appellate Tribunal, which orders a stay on the notice.

According to Section 75(1) of the CGST Act, the period for which the Appellate Tribunal's stay is in effect will not be counted in the time limit for the authorities to issue an order as prescribed under Section 73 or 74.

Later, the Appellate Tribunal finds that the charges of fraud against QuickTech Solutions are not established. As per Section 75(2), the GST officer must then reassess the tax liability of QuickTech Solutions as if the notice had been issued under the more benign Section 73, which deals with cases without fraud or willful misstatemen...

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