Section 75 of the Goods and Services Tax (GST) Act provides the general framework for determination of tax under various proceedings. It acts as a guiding provision, ensuring that assessments and adjudications under GST are carried out in a fair, transparent, and time-bound manner.

The section covers important aspects such as:

Time Limits – Orders determining tax must generally be passed within prescribed periods, depending on whether the case involves fraud, willful misstatement, or suppression of facts. This ensures finality and prevents undue delays in adjudication.

Opportunity of Being Heard – No order shall be passed without giving the taxpayer an opportunity of being heard, safeguarding the principle of natural justice.

Maximum Adjournments – A maximum of three adjournments can be granted to a taxpayer during proceedings, promoting timely completion of cases.

Speaking Orders – Every adjudication order must be a reasoned and speaking order, clearly stating the basis of demand, so as to avoid arbitrariness.

Exclusion of Stay Periods – The period during which proceedings are stayed by a court or appellate authority is excluded from the limitation period, ensuring fairness to both parties.

Section 75 ensures that while the government secures its rightful revenue, taxpayers are not denied justice or subjected to endless litigation. By striking a balance between administrative efficiency and taxpayer rights, this provision strengthens the overall integrity of the GST law.

For businesses, understanding Section 75 is crucial, as it not only highlights their rights during adjudication but also underlines the importance of timely compliance, accurate record-keeping, and proactive response to notices.