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Section75
The Central Goods and Services Tax Act, 2017

General provisions relating to determination of tax

In force Act 12 of 2017 As on 14 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 3 provisions Instruments 3

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 75 of the Central Goods and Services Tax Act, 2017 deals with general provisions relating to determination of tax. Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and(10) of section 74 [or sub-sections (2) and (7) of se The Act was enacted on 12 Apr 2017.

(1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and(10) of section 74 1[or sub-sections (2) and (7) of section 74A], as the case may be.

(2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any willful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73.

1[(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of section 74A.]

(3) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court, such order shall be issued within two years from the date of communication of the said direction.

(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.

(5) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing:

Provided that no such adjournment shall be granted for more than three times to a person during the proceedings.

(6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision.

(7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.

(8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount of tax determined by the proper officer, the amount of interest and penalty shall stand modified 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 not specified in the order determining the tax liability.

1[(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-section (7) of section 74A;]

(11) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub-section (10) of section 73 or sub-section (10) of section 74 1[or sub-section (7) of section 74A] where proceedings are initiated by way of issue of a show cause notice under the said sections.

(12) Notwithstanding anything contained in section 73 or section 74 1[or section 74A], where any amount of 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, the same shall be recovered under the provisions of section 79.

2[Explanation.--- For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.]

(13) Where any penalty is imposed under section 73 or section 74 1[or section 74A], no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act.

Section 75, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 37 Furnishing details of outward supplies
  2. s. 39 Furnishing of returns
  3. s. 73 Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
  4. s. 74 Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
  5. s. 74A Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward
  6. s. 79 Recovery of tax

Referred to by 3

  1. s. 128A Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
  2. Finance Act s. 114 Amendment of section 75
  3. Finance Act, 2024 (No. 2) s. 139 Amendment of section 75

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. New Bharat Metals v. State of Rajasthan

    High Court 30 Jun 2025 Persuasive (High Court DB / CJ) DB CWP 4321/2025; Final Order 30.06.2025 (Rajasthan HC Jaipur DB — CJ Manindra Mohan Shrivastava & Maneesh Sharma J.)

    Court's Decision & Legal Precedent

    DATE VERIFIED Final Order 30.06.2025 (order-2.pdf): DB held telephonic intimation is not compliance with s.75(4) personal hearing; following coordinate Bench on identical facts, quashed the adverse order and remitted for fresh hearing.

    On this section: s.75(4) applied — opportunity of personal hearing must be a real notice-based hearing, not mere telecommunication.

    Read the full order on eCourts India

  2. Sai Vishwas Polymers v. Deputy Commissioner

    High Court 05 Jun 2025 Persuasive (High Court DB / CJ) WP(M/B) 316/2025; Final Order 05.06.2025 (Uttarakhand HC DB — CJ G. Narendar & Alok Mahra J.)

    Court's Decision & Legal Precedent

    DATE VERIFIED Final Order 05.06.2025 (order-1.pdf): DB held s.75(4) mandates personal hearing where the assessee requests it in writing OR where an adverse decision is contemplated; when AO draws adverse conclusions, hearing is required even without a written request; set aside and remitted after appellate rejection on limitation.

    On this section: s.75(4) personal-hearing gate expressly applied — adverse determination without hearing violates the statutory dual trigger.

    Read the full order on eCourts India

  3. Laxmi Rolling and Strips Pvt. Ltd. v. State Tax Officer (Intelligence)

    High Court 10 Jul 2025 Persuasive (High Court) WP 37428/2024 & batch; Final Order 10.07.2025 (Madras HC — Krishnan Ramasamy J.)

    Court's Decision & Legal Precedent

    DATE VERIFIED Final Order 10.07.2025 (order-1.pdf): despite reply on record, Court found no personal hearing before adverse order and set aside/remanded with direction for clear 14-day personal-hearing notice under s.75(4).

    On this section: s.75(4) applied — filing a reply does not dispense with the mandated personal hearing before adverse determination.

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Made under this section, and citing it

3 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 75

What have the courts held on Section 75 of the Central Goods and Services Tax Act?

New Bharat Metals v. State of Rajasthan (30 Jun 2025) is the leading judgment on this section among those set out below: s.75(4) applied — opportunity of personal hearing must be a real notice-based hearing, not mere telecommunication. Another 2 judgments on this section are set out below.

How do I find court cases under Section 75 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 75, section 75 CGST Act, section 75 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 3 reported judgments on this section are set out on this page, beginning with New Bharat Metals v. State of Rajasthan (30 Jun 2025).

What should I read with Section 75 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 37 (Furnishing details of outward supplies), section 39 (Furnishing of returns), section 73 (Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts), section 74 (Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts), and on 2 further provisions, so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it. 3 instruments name it without being made under it, most recently Order No. 02/2019-Central Tax dated 12.03.19 (2019), then Notification No. 74/2018 – Central Tax dated 31.12. 2018 (2018).

When was Section 75 of the Central Goods and Services Tax Act enacted?

Section 75 of the Central Goods and Services Tax Act, cited as CGST Act 75, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.