Section 75 of CGST Act,2017 – General provisions relating to determination of tax
Section 75 of CGST Act,2017 from bare act :
(1) Where the service of notice or issuance of order is stayed by an order of a courtor Appellate Tribunal, the period of such stay shall be excluded in computing the periodspecified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74,as the case may be.
(2) Where any Appellate Authority or Appellate Tribunal or court concludes that thenotice issued under sub-section (1) of section 74 is not sustainable for the reason that thecharges of fraud or any willful-misstatement or suppression of facts to evade tax has not beenestablished against the person to whom the notice was issued, the proper officer shalldetermine the tax payable by such person, deeming as if the notice were issued undersub-section (1) of section 73.
(3) Where any order is required to be issued in pursuance of the direction of theAppellate Authority or Appellate Tribunal or a court, such order shall be issued within twoyears from the date of communication of the said direction.
(4) An opportunity of hearing shall be granted where a request is received in writingfrom the person chargeable with tax or penalty, or where any adverse decision is contemplatedagainst such person.
(5) The proper officer shall, if sufficient cause is shown by the person chargeable withtax, grant time to the said person and adjourn the hearing for reasons to be recorded inwriting:
Provided that no such adjournment shall be granted for more than three times to aperson during the proceedings.
(6) The proper officer, in his order, shall set out the relevant facts and the basis of hisdecision.
(7) The amount of tax, interest and penalty demanded in the order shall not be in excessof the amount specified in the notice and no demand shall be confirmed on the grounds otherthan the grounds specified in the notice.
(8) Where the Appellate Authority or Appellate Tribunal or court modifies the amountof tax determined by the proper officer, the amount of interest and penalty shall standmodified accordingly, taking into account the amount of tax so modified.
(9) The interest on the tax short paid or not paid shall be payable whether or notspecified in the order determining the tax liability.
(10) The adjudication proceedings shall be deemed to be concluded, if the order is notissued within three years as provided for in sub-section (10) of section 73 or within fiveyears as provided for in sub-section (10) of section 74.
(11) An issue on which the Appellate Authority or the Appellate Tribunal or the HighCourt has given its decision which is prejudicial to the interest of revenue in some otherproceedings and an appeal to the Appellate Tribunal or the High Court or the SupremeCourt against such decision of the Appellate Authority or the Appellate Tribunal or theHigh Court is pending, the period spent between the date of the decision of the AppellateAuthority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunaland that of the High Court or the date of the decision of the High Court and that of theSupreme Court shall be excluded in computing the period referred to in sub-section (10) ofsection 73 or sub-section (10) of section 74 where proceedings are initiated by way of issueof a show cause notice under the said sections.
(12) Notwithstanding anything contained in section 73 or section 74, where any amountof self-assessed tax in accordance with a return furnished under section 39 remains unpaid,either wholly or partly, or any amount of interest payable on such tax remains unpaid, thesame shall be recovered under the provisions of section 79.
(13) Where any penalty is imposed under section 73 or section 74, no penalty for thesame act or omission shall be imposed on the same person under any other provision of thisAct.

CHAPTER XV

DEMANDS AND RECOVERY

Chapter XV of the CGST Act,2017 covers twelve sections relating toDEMANDS & RECOVERYunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 73 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised forany reasonother thanfraud or anywillful misstatementor suppressionof facts
Section 74 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised byreason offraud or any willfulmisstatementor suppressionof facts
Section 75 :Generalprovisionsrelating todeterminationof tax
Section 76 :Tax collectedbut not paid toGovernment
Section 77 :Taxwrongfullycollected andpaid toCentralGovernmentor StateGovernment
Section 78 :Initiation ofrecoveryproceedings
Section 79 :Recovery oftax
Section 80 :Payment oftax and otheramount ininstallments
Section 81 :Transfer ofproperty tobe void incertain cases
Section82:Tax to befirst chargeon property
Section 83 :Provisionalattachment toprotectrevenue incertain cases
Section 84 :Continuationand validationof certainrecoveryproceedings