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of <h1>Clarification on Section 75(2) of Delhi GST Act: Time Limits for Tax Redetermination Without Fraud or Misstatement.</h1> The circular clarifies the applicability of Section 75(2) of the Delhi Goods and Services Tax Act, 2017, particularly concerning the time limits for tax redetermination when fraud, willful misstatement, or suppression of facts are not established. If a notice under Section 74 is deemed unsustainable, the tax must be re-determined under Section 73. The proper officer must issue the redetermination order within two years from the appellate authority's direction. The show-cause notice under Section 73 must be issued within two years and nine months from the relevant financial year's annual return due date or erroneous refund date. Proceedings are dropped if notices exceed this timeframe.
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