Section 75(9) in The Arunachal Pradesh Goods and Services Tax Act, 2017
(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. (10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within three years as provided for in sub-section (10) of section 73 or within five years as provided for in subsection (10) of section 74.
