Section 75(7) in Arunachal Pradesh Goods Tax Act, 2005
(7)Within three months after the receipt of the objection, the Commissioner shall either:(a)accept the objection in whole or in part and take appropriate action to give effect to the acceptance (including the remission of any penalty assessed either in whole or in part); or(b)refuse the objection or the remainder of the objection (as the case may be);and in either case, serve on the person objecting a notice in writing of the decision and the reasons for it, including a statement of the evidence on which it is based.Provided that where the Commissioner within three months of the making of the objection notifies the person in writing, the Commissioner may continue to consider the objection for a further period of two months.Provided also that the person may in writing request the Commissioner to delay considering the objection for a period of up to three months for the proper preparation of its position, in which case the period of the adjournment shall not be counted toward the period by which the Commissioner must reach its decision.
