Clarification with regard to applicability of provisions of section 75(2) of Tamil Nadu Goods and Services Tax Act, 2017 and its effect on limitation

Re-determination under section 75: proper officer must re-compute tax per section 73 within prescribed limitation periods.

When an appellate body deems a section 74 notice unsustainable and directs reclassification as a section 73 notice, the proper officer must issue the redetermination order within two years of communication of that direction and compute tax, interest and penalty by applying section 73(2) read with section 73(10); only amounts for which the original show cause notice was issued within the time permitted under section 73 can be re-determined, and amounts covered by notices issued beyond that limitation must be dropped.