Limitation on GST redetermination: officer must recompute tax within prescribed time and confined to timely-issued notices. Where an appellate authority or court directs that a fraud-based show cause notice be treated as an ordinary-demand notice, the proper officer must re-determine tax, interest and penalty in accordance with the ordinary-demand provisions, issue the redetermination order within two years of communication of the appellate direction, and confine recomputation to amounts for which the original show cause was issued within the ordinary-demand limitation period; amounts outside that limitation must be dropped as time-barred.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation on GST redetermination: officer must recompute tax within prescribed time and confined to timely-issued notices.
Where an appellate authority or court directs that a fraud-based show cause notice be treated as an ordinary-demand notice, the proper officer must re-determine tax, interest and penalty in accordance with the ordinary-demand provisions, issue the redetermination order within two years of communication of the appellate direction, and confine recomputation to amounts for which the original show cause was issued within the ordinary-demand limitation period; amounts outside that limitation must be dropped as time-barred.
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